https://www.taxtmi.com/caselaws?id=159243 The Tribunal ruled in favor of the appellants in a case concerning a refund claim of Additional Customs duty under notification No. 102/2007. The Commissioner (Appeals) had set aside the original authority's decision, questioning compliance with notification conditions. Despite the absence of specific wording in the invoices as per the notification, the Tribunal found the essence of the condition fulfilled through certificates confirming no credit of additional customs duty. The decision highlighted that adherence to the exact wording was not mandatory as long as the condition's essence was met, leading to the restoration of the refund claim approval by the original authority. en-us Thu, 15 Oct 2009 00:00:00 +0530 Mon, 18 Nov 2013 17:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159243 The Tribunal ruled in favor of the appellants in a case concerning a refund claim of Additional Customs duty under notification No. 102/2007. The Commissioner (Appeals) had set aside the original authority's decision, questioning compliance with notification conditions. Despite the absence of specific wording in the invoices as per the notification, the Tribunal found the essence of the condition fulfilled through certificates confirming no credit of additional customs duty. The decision highlighted that adherence to the exact wording was not mandatory as long as the condition's essence was met, leading to the restoration of the refund claim approval by the original authority. Case-Laws Customs Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159243