https://www.taxtmi.com/caselaws?id=221448 The Tribunal allowed the appeals in a case concerning a refund claim of Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The appellant, a manufacturer and importer of electronic goods, successfully demonstrated compliance with refund conditions through a Chartered Accountant's certificate, proving non-passing of duty burden. The Tribunal criticized the lower authorities for not accepting the certificate as sufficient evidence and directed that the refund claims be processed in accordance with Board circulars, setting aside the rejection orders. en-us Fri, 05 Oct 2012 00:00:00 +0530 Sat, 09 Mar 2013 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221448 The Tribunal allowed the appeals in a case concerning a refund claim of Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The appellant, a manufacturer and importer of electronic goods, successfully demonstrated compliance with refund conditions through a Chartered Accountant's certificate, proving non-passing of duty burden. The Tribunal criticized the lower authorities for not accepting the certificate as sufficient evidence and directed that the refund claims be processed in accordance with Board circulars, setting aside the rejection orders. Case-Laws Customs Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221448