https://www.taxtmi.com/caselaws?id=257183 Refund of Special Additional Duty under Notification No. 102/2007-Cus could not be denied solely because resale invoices omitted the endorsement that credit was not admissible, where those invoices did not disclose SAD particulars and were not cenvatable documents under Rule 9 of the Cenvat Credit Rules, 2004. In that situation, credit could not have been availed on the basis of the commercial invoices, and the Larger Bench view applied that the absence of the endorsement by itself does not defeat refund if the other notification conditions are satisfied. en-us Wed, 31 Dec 2014 00:00:00 +0530 Wed, 04 Mar 2015 05:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257183 Refund of Special Additional Duty under Notification No. 102/2007-Cus could not be denied solely because resale invoices omitted the endorsement that credit was not admissible, where those invoices did not disclose SAD particulars and were not cenvatable documents under Rule 9 of the Cenvat Credit Rules, 2004. In that situation, credit could not have been availed on the basis of the commercial invoices, and the Larger Bench view applied that the absence of the endorsement by itself does not defeat refund if the other notification conditions are satisfied. Case-Laws Customs Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257183