https://www.taxtmi.com/caselaws?id=336863 Refund of Special Additional Duty under Notification No. 102/2007-Customs depended on proof that sales tax/VAT was paid on the imported goods, supported by original records and, where relevant, a Chartered Accountant's certificate correlating the payments with sale invoices. A serious discrepancy in the invoices and supporting documents meant the certificate could not be treated as conclusive on its own. The claimant retained the burden of substantiating the refund claim with reliable material. The matter was therefore remanded for fresh examination by the original adjudicating authority after production of the certificate and the documents used to prepare it. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 07 Jan 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336863 Refund of Special Additional Duty under Notification No. 102/2007-Customs depended on proof that sales tax/VAT was paid on the imported goods, supported by original records and, where relevant, a Chartered Accountant's certificate correlating the payments with sale invoices. A serious discrepancy in the invoices and supporting documents meant the certificate could not be treated as conclusive on its own. The claimant retained the burden of substantiating the refund claim with reliable material. The matter was therefore remanded for fresh examination by the original adjudicating authority after production of the certificate and the documents used to prepare it. Case-Laws Customs Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336863