https://www.taxtmi.com/caselaws?id=336863 The Commissioner (Appeals) allowed the refund claim for 4% SAD paid on imports, citing a possible clerical error in the invoices. The Tribunal set aside the Commissioner's decision due to a serious discrepancy in the invoices, emphasizing the respondent's burden to prove tax payment on imports. The matter was remanded for reevaluation, directing the respondent to submit all documents relied upon by the Chartered Accountant. The judgment stressed the importance of original documents and accurate documentation in refund claims to ensure transparency and compliance with procedural requirements in customs matters. 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 The Commissioner (Appeals) allowed the refund claim for 4% SAD paid on imports, citing a possible clerical error in the invoices. The Tribunal set aside the Commissioner's decision due to a serious discrepancy in the invoices, emphasizing the respondent's burden to prove tax payment on imports. The matter was remanded for reevaluation, directing the respondent to submit all documents relied upon by the Chartered Accountant. The judgment stressed the importance of original documents and accurate documentation in refund claims to ensure transparency and compliance with procedural requirements in customs matters. Case-Laws Customs Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336863