https://www.taxtmi.com/caselaws?id=253539 The Tribunal allowed the appeals, granting the appellants consequential relief in a case concerning the rejection of their refund claim under Notification no. 102/2007. The Tribunal held that trader-importers who paid Special Additional Duty on imported goods and discharged VAT/ST liability on sales through commercial invoices without duty details were entitled to the benefit of the Notification. Compliance with condition 2(b) regarding an endorsement on invoices was not deemed mandatory, emphasizing adherence to the essence rather than the strict wording of the conditions. The Adjudicating Authority was directed to implement the decision promptly. en-us Fri, 05 Sep 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253539 The Tribunal allowed the appeals, granting the appellants consequential relief in a case concerning the rejection of their refund claim under Notification no. 102/2007. The Tribunal held that trader-importers who paid Special Additional Duty on imported goods and discharged VAT/ST liability on sales through commercial invoices without duty details were entitled to the benefit of the Notification. Compliance with condition 2(b) regarding an endorsement on invoices was not deemed mandatory, emphasizing adherence to the essence rather than the strict wording of the conditions. The Adjudicating Authority was directed to implement the decision promptly. Case-Laws Customs Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253539