https://www.taxtmi.com/caselaws?id=336722 Refund of special additional duty under Notification No. 102/2007-Cus. could not be denied on the basis of a vague alleged mismatch between sales invoices and the import packing list when the entire imported quantity had been sold and the rejection order did not record clear particulars of the discrepancy. The absence of a show-cause notice also deprived the assessee of an effective opportunity to meet the case, offending natural justice. On that basis, the denial of refund was not sustainable and the assessee was entitled to the refund. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 29 Dec 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336722 Refund of special additional duty under Notification No. 102/2007-Cus. could not be denied on the basis of a vague alleged mismatch between sales invoices and the import packing list when the entire imported quantity had been sold and the rejection order did not record clear particulars of the discrepancy. The absence of a show-cause notice also deprived the assessee of an effective opportunity to meet the case, offending natural justice. On that basis, the denial of refund was not sustainable and the assessee was entitled to the refund. Case-Laws Customs Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336722