https://www.taxtmi.com/circulars?id=8129 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. en-us Tue, 29 Jun 2010 00:00:00 +0530 Tue, 29 Jun 2010 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8129 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. Circulars Customs Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8129