https://www.taxtmi.com/caselaws?id=257575 Refund of Special Additional Duty under Notification No. 102/2007-Customs was treated as admissible despite the invoice lacking the endorsement that SAD credit would not be available to the buyer, because the buyer was not registered with the Central Excise department and therefore could not avail credit in any event. On that factual basis, the endorsement requirement was regarded as substantially satisfied for refund purposes, and rejection of the claim was considered unsustainable. The stated ratio is that a refund condition tied to denial of SAD credit is fulfilled where the buyer has no capacity to take such credit. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257575 Refund of Special Additional Duty under Notification No. 102/2007-Customs was treated as admissible despite the invoice lacking the endorsement that SAD credit would not be available to the buyer, because the buyer was not registered with the Central Excise department and therefore could not avail credit in any event. On that factual basis, the endorsement requirement was regarded as substantially satisfied for refund purposes, and rejection of the claim was considered unsustainable. The stated ratio is that a refund condition tied to denial of SAD credit is fulfilled where the buyer has no capacity to take such credit. Case-Laws Customs Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257575