Refund of Special Additional Duty claims barred where imported goods are altered before sale or when forged invoices are used. Refund entitlement under Notification No.102/2007 for Special Additional Duty (SAD) applies only where imported goods are sold on payment of VAT without processing; processed imports that yield differently classified products are ineligible. Fraudulent claims also arise from duplicate or forged invoices and inconsistent transport documents; field formations must scrutinise invoices, transit passes and lorry receipts and verify consistency between import and sales documents to prevent wrongful refunds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of Special Additional Duty claims barred where imported goods are altered before sale or when forged invoices are used.
Refund entitlement under Notification No.102/2007 for Special Additional Duty (SAD) applies only where imported goods are sold on payment of VAT without processing; processed imports that yield differently classified products are ineligible. Fraudulent claims also arise from duplicate or forged invoices and inconsistent transport documents; field formations must scrutinise invoices, transit passes and lorry receipts and verify consistency between import and sales documents to prevent wrongful refunds.
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