https://www.taxtmi.com/caselaws?id=257225 Refund of additional duty of customs under Notification No. 102/2007-Cus. cannot be denied merely on an alleged VAT compliance defect where the importer produces a Chartered Accountant's certificate and supporting evidence showing that the incidence of duty was not passed on. Condition 2(d) requires payment of appropriate sales tax or value added tax on sale of the goods, but the Board's circular recognises certification of financial records under the Companies Act, the relevant State tax law, or the Income-tax Act as proof. In the absence of any challenge to the certificate's authenticity or material displacing it, the omission of express VAT terms in invoices or the agreement is not enough to reject the refund. en-us Tue, 03 Jun 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257225 Refund of additional duty of customs under Notification No. 102/2007-Cus. cannot be denied merely on an alleged VAT compliance defect where the importer produces a Chartered Accountant's certificate and supporting evidence showing that the incidence of duty was not passed on. Condition 2(d) requires payment of appropriate sales tax or value added tax on sale of the goods, but the Board's circular recognises certification of financial records under the Companies Act, the relevant State tax law, or the Income-tax Act as proof. In the absence of any challenge to the certificate's authenticity or material displacing it, the omission of express VAT terms in invoices or the agreement is not enough to reject the refund. Case-Laws Customs Tue, 03 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257225