2023 (3) TMI 453

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..... Ganeshram, Superintendent (A.R) - For the Respondent ORDER Brief facts of the case are that the appellant filed three refund claims for refund of SAD amount of Rs.10,97,996/-. After scrutinizing the documents, the adjudicating authority observed that the sales invoices were not endorsed with the mandatory declaration that "no cenvat credit can be availed on the invoices". The refund was rejecte .....

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..... i.-LB) was relied by the Ld. Counsel to argue that trader / importer who has paid Special Additional Duty (SAD) on the imported goods and who discharged VAT / Sales Tax liability on subsequent sale of the goods without indicating any details of the duty paid would be entitled to benefit of refund Notification No.102/2007-Cus., notwithstanding the fact that he made no endorsement on the invoices th .....

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..... actual and legal analysis as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification No.102/2007-Cus., notwithstanding the fact that he made no .....

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..... s factually incorrect, Ld. counsel adverted to the discussions made by the Commissioner (Appeals) in the last paragraph of the impugned order. He submitted that it alleges that since the Chartered Accountant has stated in the certificate that the sales invoices are endorsed as per the requirement under 2(b) and when such requirement has not been fulfilled, the certificate given by the Chartered Ac .....

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..... ince the certificate issued by the statutory auditor certifies with regard to the correlation of the VAT and SAD paid same has to be accepted and condition 2(e) has to be regarded as having been fulfilled by the appellant." 6. Similar view was taken in the case of SIBCO Overseas Pvt. Ltd. (supra). After appreciating the facts and evidence on record and following the judgements (supra), we are of .....

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