https://www.taxtmi.com/caselaws?id=325005 Refund of additional duty of customs under Notification No. 102/2007-Cus could not be refused merely because the sales invoice was issued before the Bill of Entry and customs release of the imported goods. The assessee supported its claim with the delivery challan, agreement terms and a Chartered Accountant-certified reconciliation statement to show that invoice issuance did not by itself prove prior sale or delivery of the imported goods. Rejection based only on suspicion, without conclusive evidence that the same goods were sold before clearance, was not sustainable. The refund issue was decided in favour of the assessee. en-us Thu, 31 Dec 2015 00:00:00 +0530 Fri, 11 Nov 2016 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325005 Refund of additional duty of customs under Notification No. 102/2007-Cus could not be refused merely because the sales invoice was issued before the Bill of Entry and customs release of the imported goods. The assessee supported its claim with the delivery challan, agreement terms and a Chartered Accountant-certified reconciliation statement to show that invoice issuance did not by itself prove prior sale or delivery of the imported goods. Rejection based only on suspicion, without conclusive evidence that the same goods were sold before clearance, was not sustainable. The refund issue was decided in favour of the assessee. Case-Laws Customs Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325005