Case Law Details
LG Electronics India Pvt. Ltd. Vs Commissioner of Customs(Exports) (CESTAT Chennai)
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has recently delivered a crucial judgment in the case of LG Electronics India Pvt. Ltd. versus the Commissioner of Customs (Exports). The judgment, dated [Date], pertains to the eligibility of the appellant for the refund claim under Notification No.102/2007-Cus. The core issue revolved around the necessity of endorsing a specific clause on the invoice, and the CESTAT Chennai, citing a previous landmark decision, allowed the benefit of exemption even in the absence of such an endorsement.
Background:
LG Electronics India Pvt. Ltd. filed a refund claim under Notification No.102/2007-Cus. dated 14.09.2007, seeking a refund of Special Additional Duty (SAD) paid during the import of goods. The claim was rejected by the original authority on the grounds that the invoice did not contain the necessary endorsement stipulated in para 2(b) of the said notification. The appellant, dissatisfied with this decision, appealed the matter, but the Commissioner (Appeals) upheld the rejection. Subsequently, the appellant approached CESTAT Chennai to challenge these decisions.
Legal Analysis:
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