Special Additional Duty refund cannot be denied for a technical defect where payment and compliance are otherwise proved.

Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be refused merely because a photocopy of the TR-6 challan did not clearly show the date of payment. Bank challans and an ICEGATE extract certified by a Chartered Accountant independently corroborated payment of customs duty against the relevant Bill of Entry, and no other non-compliance with the notification conditions was shown. The absence of a clear date in one supporting document was treated as a technical defect only, insufficient to defeat an otherwise substantiated refund claim.

---

---

Issues: Whether refund of Special Additional Duty under Notification No. 102/2007-Cus. could be denied merely because the photocopy of the TR-6 challan did not clearly show the date of payment, despite other documents evidencing payment of duty and fulfillment of the notification conditions.

Analysis: The refund claim was rejected below on the ground that the date of payment was not available in the photocopy of the TR-6 challan, but the record also contained bank challans showing payment of customs duty and an ICEGATE extract certified by a Chartered Accountant. These documents corroborated payment of duty with reference to the relevant Bill of Entry. In such circumstances, the absence of a clear date in one document, by itself, did not justify rejection when the other materials established discharge of the duty liability and there was no other defect in compliance with the notification conditions.

Conclusion: The refund could not be denied on the stated technical ground, and the appellant was entitled to the refund claim under Notification No. 102/2007-Cus.

Final Conclusion: The rejection order was unsustainable and the appeal succeeded with consequential relief as permissible in law.

Ratio Decidendi: A refund under the notification cannot be refused on a mere technical deficiency in one supporting document where the available record otherwise satisfactorily proves payment of duty and compliance with the substantive conditions of the exemption scheme.

---