https://www.taxtmi.com/caselaws?id=325659 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where the importer proves sale of the imported goods in the domestic tariff area and payment of VAT or sales tax. The document states that substantial compliance may suffice when original challans are unavailable, provided a bank-attested photocopy and other supporting material establish duty payment, and that absence of stamped invoices is not fatal on the facts described. It also states that limitation is computed from the date of duty payment, and later deficiency intimations do not change the filing date for refund purposes. The refund was treated as admissible in principle, subject to verification of documents and compliance with the prescribed conditions. en-us Fri, 29 Jan 2016 00:00:00 +0530 Sat, 26 Mar 2016 09:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325659 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where the importer proves sale of the imported goods in the domestic tariff area and payment of VAT or sales tax. The document states that substantial compliance may suffice when original challans are unavailable, provided a bank-attested photocopy and other supporting material establish duty payment, and that absence of stamped invoices is not fatal on the facts described. It also states that limitation is computed from the date of duty payment, and later deficiency intimations do not change the filing date for refund purposes. The refund was treated as admissible in principle, subject to verification of documents and compliance with the prescribed conditions. Case-Laws Customs Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325659