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TMI Blog2023 (11) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. Thus, the rejection of refund claim is not justified. Impugned order is set aside - Appeals are allowed. - HON BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Mr. Rohan Muralidharan, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices as per para 2(b) of the Notification No.102/2007-Cus. dt. 14.09.2007. The issue is settled by the decision of the Tribunal s Larger Bench in the case of Chowgule Company Pvt. Ltd. Vs CC CCE (supra). Relevant para of the order reads as under : 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 on the one hand and those which are merely procedural and technical in nature on the other, must be clearly drawn. It was further held in the said decision that while interpreting an exemption clause, liberal construction should be imparted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout 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 the exemption. 6. The reference as answered above is returned to the referring Bench for further action as necessary. 6. Following the cited decision, we are of the opinion that the rejection of refund claim is not justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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