https://www.taxtmi.com/caselaws?id=348149 Refund of special additional duty cannot be denied solely for procedural defects where the essential refund conditions are otherwise met. Omission of bill of entry particulars in sale invoices was treated as a rectifiable lapse, and correlation between invoices and bills of entry could be established through supporting records such as the certificate and correlation chart. The circular relied on by the Revenue was read as not barring re-credit in the manner assumed, so procedural requirements could not override substantive refund entitlement. The order allowing the SAD refund was sustained. en-us Mon, 11 Sep 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348149 Refund of special additional duty cannot be denied solely for procedural defects where the essential refund conditions are otherwise met. Omission of bill of entry particulars in sale invoices was treated as a rectifiable lapse, and correlation between invoices and bills of entry could be established through supporting records such as the certificate and correlation chart. The circular relied on by the Revenue was read as not barring re-credit in the manner assumed, so procedural requirements could not override substantive refund entitlement. The order allowing the SAD refund was sustained. Case-Laws Customs Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348149