https://www.taxtmi.com/caselaws?id=343265 Refund of special additional duty under Notification No. 102/07-Cus is available where imported goods are sold on payment of VAT, but the limitation question depended on whether the refund application had been received before the cut-off date. The absence of a receipt stamp on the application, together with the department's letter to the VAT authority, suggested that the refund papers were already in departmental possession. However, the record did not conclusively link that inquiry to the specific refund claim, so the factual issue of prior filing required further verification. The matter was remanded to the original adjudicating authority for fresh examination and decision. en-us Wed, 08 Mar 2017 00:00:00 +0530 Mon, 22 May 2017 07:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343265 Refund of special additional duty under Notification No. 102/07-Cus is available where imported goods are sold on payment of VAT, but the limitation question depended on whether the refund application had been received before the cut-off date. The absence of a receipt stamp on the application, together with the department's letter to the VAT authority, suggested that the refund papers were already in departmental possession. However, the record did not conclusively link that inquiry to the specific refund claim, so the factual issue of prior filing required further verification. The matter was remanded to the original adjudicating authority for fresh examination and decision. Case-Laws Customs Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343265