In the case of Equinox Solutions Ltd. [2011 (272) ELT 0310 (Tri. Bang)], on identical facts, it was held that a refund is admissible, on the grounds that the appellant was not a registered dealer and therefore based on the invoice issued by him no Cenvat credit could have been taken. Further, the absence of disclosure of quantum of SAD therein also did not facilitate any availment of Cenvat credit by the purchaser. That judgment was followed in the cases of Ruchi Acroni Industries Ltd. [2011 (272) ELT 287 (Tri. Mumbai)], Nova Nordisk India Pvt. Ltd. [2013 (292) ELT 252 (Tri. Mumbai)] and Maruti Suzuki India Ltd. [ 2013 (296) ELT 100 (Tri. Mumbai)]. In the case of Fossil India Ltd. [2014 (301) ELT 268 (Tri. Bang)] also, the same view was taken by the Tribunal and a refund was allowed.
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