https://www.taxtmi.com/caselaws?id=239711 The Tribunal allowed the appeals, granting the refund of additional customs duty to the appellants. The Tribunal emphasized that the appellants' endorsement on the invoice fulfilled the requirement of indicating that no credit of additional customs duty shall be admissible, in line with the notification's intent. Previous decisions supported that showing nil or zero duty on invoices is compliant. The Tribunal stressed that the wording of the certificate did not need to precisely match the notification language as long as the intent was clear, leading to the restoration of the refund approval. en-us Fri, 23 Aug 2013 00:00:00 +0530 Mon, 06 Jan 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239711 The Tribunal allowed the appeals, granting the refund of additional customs duty to the appellants. The Tribunal emphasized that the appellants' endorsement on the invoice fulfilled the requirement of indicating that no credit of additional customs duty shall be admissible, in line with the notification's intent. Previous decisions supported that showing nil or zero duty on invoices is compliant. The Tribunal stressed that the wording of the certificate did not need to precisely match the notification language as long as the intent was clear, leading to the restoration of the refund approval. Case-Laws Customs Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239711