https://www.taxtmi.com/caselaws?id=250264 The refund under Notification No. 102/2007-Cus is not defeated merely because a trader-importer issued commercial invoices without the endorsement that CENVAT credit of the special additional duty is inadmissible, where the imported goods were later sold on payment of VAT or sales tax and the duty element was not shown in the invoices. The endorsement requirement was treated as procedural because its object is to prevent double benefit, and that object is not frustrated when credit could not have been availed on the face of a commercial invoice. The benefit remains available if the other conditions of the notification are satisfied. en-us Tue, 24 Jun 2014 00:00:00 +0530 Mon, 28 Jul 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250264 The refund under Notification No. 102/2007-Cus is not defeated merely because a trader-importer issued commercial invoices without the endorsement that CENVAT credit of the special additional duty is inadmissible, where the imported goods were later sold on payment of VAT or sales tax and the duty element was not shown in the invoices. The endorsement requirement was treated as procedural because its object is to prevent double benefit, and that object is not frustrated when credit could not have been availed on the face of a commercial invoice. The benefit remains available if the other conditions of the notification are satisfied. Case-Laws Customs Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250264