https://www.taxtmi.com/caselaws?id=176604 Refund of special additional duty under Notification No. 102/2007-Cus. was treated as admissible where the domestic sale invoice did not separately disclose the duty element, because the non-availment endorsement was considered a procedural requirement rather than a condition defeating relief. The objection based on conversion factor was also found unsustainable in light of earlier Tribunal authority and a connected order. On limitation, the one-year period was computed excluding the date of payment of SAD, so a claim filed on the anniversary date was within time. The refund denials were therefore set aside with consequential relief. en-us Wed, 11 Mar 2015 00:00:00 +0530 Fri, 25 Dec 2015 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176604 Refund of special additional duty under Notification No. 102/2007-Cus. was treated as admissible where the domestic sale invoice did not separately disclose the duty element, because the non-availment endorsement was considered a procedural requirement rather than a condition defeating relief. The objection based on conversion factor was also found unsustainable in light of earlier Tribunal authority and a connected order. On limitation, the one-year period was computed excluding the date of payment of SAD, so a claim filed on the anniversary date was within time. The refund denials were therefore set aside with consequential relief. Case-Laws Customs Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176604