https://www.taxtmi.com/caselaws?id=233632 The impugned order regarding refund claims for Special Additional Duty (SAD) paid on imported goods was set aside. The appellant's challenge to the Commissioner (Appeals)' decision, which allowed the refund claims based on a Chartered Accountant's certificate, was successful. The respondent failed to provide sufficient evidence of compliance with the conditions specified in the notification, particularly regarding sales invoices within the prescribed period. The case was remanded for the respondent to present the necessary evidence, emphasizing the importance of meeting all notification requirements for refund claims related to SAD on imported goods. en-us Mon, 18 Jun 2012 00:00:00 +0530 Thu, 09 May 2013 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233632 The impugned order regarding refund claims for Special Additional Duty (SAD) paid on imported goods was set aside. The appellant's challenge to the Commissioner (Appeals)' decision, which allowed the refund claims based on a Chartered Accountant's certificate, was successful. The respondent failed to provide sufficient evidence of compliance with the conditions specified in the notification, particularly regarding sales invoices within the prescribed period. The case was remanded for the respondent to present the necessary evidence, emphasizing the importance of meeting all notification requirements for refund claims related to SAD on imported goods. Case-Laws Customs Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233632