Strict compliance with refund notification conditions denied admissibility where prescribed invoice certificate was missing.

Refund under Notification No. 102/2007-Cus was unavailable because the invoices did not carry the prescribed certificate that no credit of additional duty of customs under section 3(5) of the Customs Tariff Act, 1975 would be admissible. The notification's express condition had to be strictly satisfied, and omission of that certificate meant the claimant failed to meet the mandatory requirement. The refund claim was therefore not admissible and was rightly rejected.

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Issues: Whether refund under Notification No. 102/2007-Cus dated 14.7.2007 was admissible when the invoices did not contain the prescribed certificate that no credit of additional duty of customs under section 3(5) of the Customs Tariff Act, 1975 would be admissible.

Analysis: The refund claim depended upon fulfilment of the express condition in the notification. The omission of the required certificate in the invoices meant that the prescribed condition was not satisfied. In matters of exemption or refund under a notification, the stipulated conditions must be strictly complied with, and non-fulfilment disentitles the claimant to the benefit.

Conclusion: The refund was not admissible and the claim was rightly rejected against the assessee.

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