https://www.taxtmi.com/caselaws?id=209556 Refund of special additional duty under Notification No. 102/07-Cus was treated as admissible where the invoice showed SAD as nil and the duty incidence was not passed on to the buyer. The absence of a separate endorsement in the invoice was considered non-fatal because the document itself disclosed the relevant fact and the object of the notification was satisfied in substance. The notification was read liberally, and substantial compliance with the prescribed conditions was accepted. On that basis, denial of refund on a purely technical ground was held unsustainable, and consequential relief followed. en-us Tue, 28 Dec 2010 00:00:00 +0530 Mon, 15 Jul 2013 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209556 Refund of special additional duty under Notification No. 102/07-Cus was treated as admissible where the invoice showed SAD as nil and the duty incidence was not passed on to the buyer. The absence of a separate endorsement in the invoice was considered non-fatal because the document itself disclosed the relevant fact and the object of the notification was satisfied in substance. The notification was read liberally, and substantial compliance with the prescribed conditions was accepted. On that basis, denial of refund on a purely technical ground was held unsustainable, and consequential relief followed. Case-Laws Customs Tue, 28 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209556