https://www.taxtmi.com/forum/issue?id=109384 Acceptance of VAT payment by utilization of input tax credit is treated as effective discharge of ST/VAT for obtaining refund of 4% SAD under Notification No.102/2007-Customs. Customs guidance permits input tax credit adjustments or cash payments accepted by the ST/VAT authority to satisfy para 2(d) conditions; claimants must provide an auditor/chartered accountant certificate correlating ST/VAT payments to sale invoices and supporting proof of payment. en-us Mon, 09 Nov 2015 11:33:27 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109384 Acceptance of VAT payment by utilization of input tax credit is treated as effective discharge of ST/VAT for obtaining refund of 4% SAD under Notification No.102/2007-Customs. Customs guidance permits input tax credit adjustments or cash payments accepted by the ST/VAT authority to satisfy para 2(d) conditions; claimants must provide an auditor/chartered accountant certificate correlating ST/VAT payments to sale invoices and supporting proof of payment. Discussion-Forum Customs Mon, 09 Nov 2015 11:33:27 +0530 https://www.taxtmi.com/forum/issue?id=109384