https://www.taxtmi.com/caselaws?id=213831 Refund under Notification No. 102/2007-Cus was stated to depend on strict compliance with the notification conditions, and the claimant had to establish that those conditions were satisfied. Because the documentary foundation for the claim required examination by the adjudicating authority, an appellate grant of refund could not be sustained without such verification. The matter was therefore remanded for production and scrutiny of documents and for reconsideration of the refund claim in light of the notification requirements. en-us Mon, 09 Apr 2012 00:00:00 +0530 Fri, 08 Jun 2012 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213831 Refund under Notification No. 102/2007-Cus was stated to depend on strict compliance with the notification conditions, and the claimant had to establish that those conditions were satisfied. Because the documentary foundation for the claim required examination by the adjudicating authority, an appellate grant of refund could not be sustained without such verification. The matter was therefore remanded for production and scrutiny of documents and for reconsideration of the refund claim in light of the notification requirements. Case-Laws Customs Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213831