Date of order: 26 October 2022

Facts:

• The Appellant, M/s. Shree Mahaveer Impex filed refund claim for refund of 4% additional duty paid by them on goods imported.
• The appellant had made endorsements in all the invoice issued to the buyer which mentioned that the buyer is not eligible to take CENVAT credit of the Special Additional Duty (SAD) charged upon them. But there is no endorsement in two invoices as required under para 2(b) of Notification.
• Aggrieved by the Direction of Commissioner (A) of remanding back, this appeal is filed.

Issue:

• Whether the direction for remand by the Commissioner (Appeals) to verify and reprocess the refund claim is legal and proper. 

Order:

• The Tribunal observed Larger Bench of the Tribunal in the case of Chowgule and Company has held that failure of the importer to endorse on the sales invoices that no credit of such additional customs duty would be admissible to buyers as stipulated under condition 2(b) of Notification cannot be a ground to deny the refund. 
• Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established whether these invoices verified by Review Cell are the original invoices issued to the buyer by the appellant. So also there is no evidence to establish that the buyer had availed credit on these alleged invoices. I do not find any merits in the grounds alleged for remand of the matter. 
• The order passed by the original authority sanctioning the refund is restored. The appeal is allowed with consequential relief, if any.