Case Law Details
Acqueon Technologies Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
Introduction: The case of Acqueon Technologies Pvt. Ltd vs. Commissioner of Customs (CESTAT Chennai) centers around an issue concerning the eligibility for a refund of 4% Additional Duty of Customs. The appellant, Acqueon Technologies Pvt. Ltd, had filed refund claims under Notification No.102/2007-Cus. but faced rejection due to the absence of a required declaration on invoices. This article delves into the details and analysis of the case.
Detailed Analysis:
1. Background: Acqueon Technologies Pvt. Ltd, the appellant in this case, filed refund claims to seek a refund of the 4% Additional Duty of Customs as per Notification No.102/2007-Cus., with amendments. The primary contention revolved around the failure to comply with para 2(b) of the said notification, which necessitated a specific declaration on invoices. The absence of this declaration led to the rejection of the refund claims.
2. Notification No.102/2007-Cus.: Para 2(b) of Notification No.102/2007-Cus. states: “the importer, while issuing the invoice for the sale of the goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible.”
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