https://www.taxtmi.com/caselaws?id=330598 Refund of Special Additional Duty of Customs under Notification No. 102/2007-Cus is available when imported goods are subsequently sold in India and the sale invoices evidence payment of VAT or CST, as the mechanism is intended to neutralise double taxation and maintain parity with indigenous goods. A missing endorsement on the commercial invoice that no credit of the additional duty would be admissible does not by itself defeat the claim where the record otherwise shows domestic resale and establishes that the duty incidence was not passed on. The substantive conditions for refund prevail over the procedural omission in documentation. en-us Fri, 03 Jun 2016 00:00:00 +0530 Sat, 30 Jul 2016 18:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330598 Refund of Special Additional Duty of Customs under Notification No. 102/2007-Cus is available when imported goods are subsequently sold in India and the sale invoices evidence payment of VAT or CST, as the mechanism is intended to neutralise double taxation and maintain parity with indigenous goods. A missing endorsement on the commercial invoice that no credit of the additional duty would be admissible does not by itself defeat the claim where the record otherwise shows domestic resale and establishes that the duty incidence was not passed on. The substantive conditions for refund prevail over the procedural omission in documentation. Case-Laws Customs Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330598