https://www.taxtmi.com/caselaws?id=248509 Refund of Special Additional Duty under Notification No. 102/2007-Cus was allowed because the notification required proof that the imported goods were sold on payment of VAT/CST and that the duty burden had not been passed on. The Tribunal held that no separate nexus requirement between the imported goods and the bills of entry could be read into the notification, and that the Commissioner (Appeals) had imposed an condition not found in the text. The Chartered Accountant's certificate and the appellants' undertaking were accepted as sufficient evidence of non-passing of the duty incidence, and the refund denial was set aside. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 12 Jan 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248509 Refund of Special Additional Duty under Notification No. 102/2007-Cus was allowed because the notification required proof that the imported goods were sold on payment of VAT/CST and that the duty burden had not been passed on. The Tribunal held that no separate nexus requirement between the imported goods and the bills of entry could be read into the notification, and that the Commissioner (Appeals) had imposed an condition not found in the text. The Chartered Accountant's certificate and the appellants' undertaking were accepted as sufficient evidence of non-passing of the duty incidence, and the refund denial was set aside. Case-Laws Customs Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248509