https://www.taxtmi.com/caselaws?id=340926 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was treated as admissible where imported sanitary fittings were incorporated into apartments sold under a composite VAT scheme. The absence of separate sale invoices and invoice endorsements for non-availment of CENVAT credit was not regarded as fatal because the fittings formed part of the agreement value on which VAT was paid, and a Chartered Accountant's certificate was produced in line with Board Circular No. 6/2008-Cus. The refund conditions were considered satisfied to the extent practicable, and rejection solely because the transaction fell under a composite VAT regime was set aside. en-us Tue, 07 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340926 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was treated as admissible where imported sanitary fittings were incorporated into apartments sold under a composite VAT scheme. The absence of separate sale invoices and invoice endorsements for non-availment of CENVAT credit was not regarded as fatal because the fittings formed part of the agreement value on which VAT was paid, and a Chartered Accountant's certificate was produced in line with Board Circular No. 6/2008-Cus. The refund conditions were considered satisfied to the extent practicable, and rejection solely because the transaction fell under a composite VAT regime was set aside. Case-Laws Customs Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340926