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TMI Blog2023 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... rger Bench of the Tribunal in the case of CHOWGULE COMPANY PVT LTD VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE [ 2014 (8) TMI 214 - CESTAT MUMBAI (LB)] where it was held that A trader-importer, who paid SAD on the imported .good 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 102/2007-Cus., notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein - The decision was followed by the Tribunal in the case of NAGARJUNA FERTILIZERS CHEMICALS LTD. VERSUS CC (IM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. She submitted that appellant being a trader, they are not eligible to take cenvat credit and pass on the same to another. It is also submitted by the counsel that the refund has been rejected for the reason that appellant has not produced sufficient documents. Ld. Counsel relied upon the decision in the case of Chowgule & Company Pvt. Ltd. Vs CC & CE - 2018 (8) TMI 214 - CESTAT Mumbai (LB) = 2014 (306) ELT 326 (Tri.-LB). Ld. counsel prayed that the appeal may be allowed. 4. Ld. A.R Sri R. Rajaraman appeared for the Department and supported the findings in the impugned order. 5. Heard both sides. On perusal of the Order-in-Original it is seen that the appellant has furnished all the necessary documents and the only reason for rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the Notification 102/2007. 5.3 In the Mangalore Chemicals and Fertilizers Ltd.'s case (supra), the Hon'ble Apex Court observed that a distinction, between the provisions of a statute which are of a substantive character and were built-in with certain specific objectives of policy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factual and legal analysis as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported .good 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 102/2007-Cus., notwithstanding the fact that he made no endorsement that "credit of duty is not admissible" on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein. The above decision is rendered only in the facts of the case before us and shall not be interpreted to mean that conditions of an exemption notification are not required to be fulfilled for availing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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