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TMI Blog2024 (8) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... Selvakumar, Authorized Representative. ORDER This appeal is filed by the appellant against Order in Appeal C. Cus. II No. 187/2014 dated 20.11.2014 passed by the Commissioner of Customs (Appeals - II), Chennai, (impugned order). 2. Brief facts of the case are that the appellant filed a refund claim for 4% Additional Duty of Customs leviable under sec. 3(5) of Customs Tariff Act, 1975. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that they had sold the subject goods to their customers by issuing invoices carrying a declaration "We hereby declare that we have not registered under Central Excise, not availed the Cenvat Credit, SAD not passed on to the Customer". However, the Order in Original has rejected the Appellant's refund claim on the ground that the invoices did not have the proper words endorsed in terms of Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the same is reflected as "Assey 2 Receivables" in the Balance Sheet. Hence their prayer may be allowed. 3.2 The learned AR took us through the impugned order and reiterated the points given therein. He prayed that the appeal may be rejected. 4. I have heard the rival parties I find that the appellant is a trader importer issuing commercial invoices while trading in imported computer and el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 102/2007, the condition 2(b) of the Notification is mandatory for compliance being a trader who cleared the goods on the strength of commercial invoices." It went on to state; 5.4 In view of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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