https://www.taxtmi.com/caselaws?id=244466 Refund under Notification No. 102/2007-Cus. cannot be denied merely because the sales tax or VAT paid on the subsequent sale was lower than, or otherwise different from, the SAD rate, where tax has in fact been paid; customs authorities are not required to re-examine the correctness of that tax liability, which is for the sales tax authorities. A refund claim also cannot fail because the invoice did not separately list the goods, where the packing list attached to the invoice identifies them and the omission is only a technical defect. The substantive refund entitlement was therefore treated as established. en-us Thu, 12 Apr 2012 00:00:00 +0530 Thu, 27 Feb 2014 06:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244466 Refund under Notification No. 102/2007-Cus. cannot be denied merely because the sales tax or VAT paid on the subsequent sale was lower than, or otherwise different from, the SAD rate, where tax has in fact been paid; customs authorities are not required to re-examine the correctness of that tax liability, which is for the sales tax authorities. A refund claim also cannot fail because the invoice did not separately list the goods, where the packing list attached to the invoice identifies them and the omission is only a technical defect. The substantive refund entitlement was therefore treated as established. Case-Laws Customs Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244466