https://www.taxtmi.com/caselaws?id=334160 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where imported goods are subsequently sold in India and VAT is paid, provided the documentary record establishes correlation between the imports and the local sales. Minor variations in invoice descriptions or in the manner of reflecting bill of entry details do not defeat the claim when bulk imports are sold through piece-meal invoices and the books of account, supported by auditor or Chartered Accountant certification, substantiate the nexus. On that basis, the refund claims were held admissible and the rejection was found unsustainable, with consequential relief following. en-us Thu, 27 Oct 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334160 Refund of Special Additional Duty under Notification No. 102/2007-Cus. is available where imported goods are subsequently sold in India and VAT is paid, provided the documentary record establishes correlation between the imports and the local sales. Minor variations in invoice descriptions or in the manner of reflecting bill of entry details do not defeat the claim when bulk imports are sold through piece-meal invoices and the books of account, supported by auditor or Chartered Accountant certification, substantiate the nexus. On that basis, the refund claims were held admissible and the rejection was found unsustainable, with consequential relief following. Case-Laws Customs Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334160