https://www.taxtmi.com/caselaws?id=172132 Refund of Special Additional Duty cannot be denied merely because proof of VAT payment was filed after the refund application, if the evidence was already on record and considered before final adjudication. Notification No. 102/2007 requires the importer to furnish documents evidencing payment of sales tax or VAT, but the decisive requirement is compliance being verified before sanction of refund, not strict attachment on the filing date. On that basis, denial of refund was held unsustainable and the original sanction was restored. en-us Tue, 07 Jan 2014 00:00:00 +0530 Tue, 11 Aug 2015 19:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172132 Refund of Special Additional Duty cannot be denied merely because proof of VAT payment was filed after the refund application, if the evidence was already on record and considered before final adjudication. Notification No. 102/2007 requires the importer to furnish documents evidencing payment of sales tax or VAT, but the decisive requirement is compliance being verified before sanction of refund, not strict attachment on the filing date. On that basis, denial of refund was held unsustainable and the original sanction was restored. Case-Laws Customs Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172132