SAD refund under Notification No. 102/2007-Customs cannot be denied solely for missing invoice endorsement when substantive conditions are met.

SAD refund under Notification No. 102/2007-Customs was treated as admissible where the substantive conditions were satisfied and the record included Chartered Accountant certificates and sample invoices showing endorsement. The Tribunal held that rejection could not rest solely on the absence of the sales-invoice endorsement regarding non-availment of CENVAT credit, as that defect was not, by itself, a valid basis to refuse refund. The impugned orders were therefore set aside and the refund claims were allowed with consequential relief.

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Issues: Whether the assessee was entitled to refund of Special Additional Duty under Notification No. 102/2007-Customs dated 14.09.2007 despite the rejection on the grounds of absence of Chartered Accountant certificates and endorsement in the sales invoices regarding non-availment of CENVAT credit.

Analysis: The refund claims were supported by Chartered Accountant certificates and sample invoices showing endorsement, and the material on record indicated compliance with the prescribed conditions. The Tribunal also noted that denial of SAD refund merely because the sales invoice did not contain the endorsement regarding non-availability of CENVAT credit was no longer sustainable in law.

Conclusion: The assessee was held entitled to SAD refund and the rejection of the claims was unsustainable.

Final Conclusion: The impugned orders were set aside and the refund claims were allowed with consequential relief.

Ratio Decidendi: SAD refund under Notification No. 102/2007-Customs cannot be denied where the substantive conditions are satisfied and the absence of the invoice endorsement regarding non-availment of CENVAT credit is not, by itself, a valid ground for /refusal of refund.

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