https://www.taxtmi.com/caselaws?id=264819 Refund of SAD under Notification No. 102/2007-Cus. could not be denied for non-submission of original invoices where soft copies of retail sale invoices were furnished and the Board's circular accepted electronic submission under the Information Technology Act, 2000. The hard-copy requirement was treated as substantially complied with. Refund also could not be rejected for absence of an express invoice endorsement that Cenvat credit was inadmissible, because the goods were sold to individual consumers, the importer was not a registered excise dealer, and the invoices did not separately show SAD. The object of preventing double benefit was therefore met, and the refund claim was held admissible. en-us Mon, 10 Nov 2014 00:00:00 +0530 Sat, 03 Oct 2015 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264819 Refund of SAD under Notification No. 102/2007-Cus. could not be denied for non-submission of original invoices where soft copies of retail sale invoices were furnished and the Board's circular accepted electronic submission under the Information Technology Act, 2000. The hard-copy requirement was treated as substantially complied with. Refund also could not be rejected for absence of an express invoice endorsement that Cenvat credit was inadmissible, because the goods were sold to individual consumers, the importer was not a registered excise dealer, and the invoices did not separately show SAD. The object of preventing double benefit was therefore met, and the refund claim was held admissible. Case-Laws Customs Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264819