https://www.taxtmi.com/caselaws?id=256511 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied solely because commercial invoices lacked the endorsement that credit of the additional duty was not admissible. The settled position, as followed from the Larger Bench ruling, is that a trader-importer who paid SAD and discharged VAT or sales tax on subsequent sale remains entitled to the exemption if the other notification conditions are satisfied. The absence of the invoice endorsement by itself does not defeat the refund claim where substantive compliance is otherwise established. en-us Mon, 08 Dec 2014 00:00:00 +0530 Sun, 15 Feb 2015 10:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256511 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied solely because commercial invoices lacked the endorsement that credit of the additional duty was not admissible. The settled position, as followed from the Larger Bench ruling, is that a trader-importer who paid SAD and discharged VAT or sales tax on subsequent sale remains entitled to the exemption if the other notification conditions are satisfied. The absence of the invoice endorsement by itself does not defeat the refund claim where substantive compliance is otherwise established. Case-Laws Customs Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256511