https://www.taxtmi.com/caselaws?id=170439 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where the documentary record shows compliance with the notification conditions, including payment of the appropriate Sales Tax or VAT on the subsequent sale of imported goods. The authority relied on import documents, invoices, VAT challan, chartered accountant's certificate, balance sheet, and other supporting records to find that the prescribed conditions were satisfied. On that factual and documentary basis, the refund claim was sanctioned, and the record disclosed no infirmity in that appreciation. The stated principle is that refund cannot be denied on a mere technical objection when compliance with the notification is otherwise established. en-us Fri, 17 Sep 2010 00:00:00 +0530 Wed, 27 May 2015 18:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170439 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where the documentary record shows compliance with the notification conditions, including payment of the appropriate Sales Tax or VAT on the subsequent sale of imported goods. The authority relied on import documents, invoices, VAT challan, chartered accountant's certificate, balance sheet, and other supporting records to find that the prescribed conditions were satisfied. On that factual and documentary basis, the refund claim was sanctioned, and the record disclosed no infirmity in that appreciation. The stated principle is that refund cannot be denied on a mere technical objection when compliance with the notification is otherwise established. Case-Laws Customs Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170439