https://www.taxtmi.com/caselaws?id=198851 Refund of special additional duty under Notification No. 102/2007-Cus. cannot be denied solely because the original bill of entry and original challans are not produced, where the importer substantiates the claim through a copy of the bill of entry, FIR, indemnity bond, sale invoices, ledger records and VAT/CST payment evidence. The substantive conditions for refund remain import, subsequent sale on payment of VAT/CST and supporting proof, while the Board circulars operate as procedural guidance and do not create an absolute bar when alternate evidence is available and the loss of documents is explained. The refund claim was therefore admissible with consequential relief. en-us Wed, 22 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198851 Refund of special additional duty under Notification No. 102/2007-Cus. cannot be denied solely because the original bill of entry and original challans are not produced, where the importer substantiates the claim through a copy of the bill of entry, FIR, indemnity bond, sale invoices, ledger records and VAT/CST payment evidence. The substantive conditions for refund remain import, subsequent sale on payment of VAT/CST and supporting proof, while the Board circulars operate as procedural guidance and do not create an absolute bar when alternate evidence is available and the loss of documents is explained. The refund claim was therefore admissible with consequential relief. Case-Laws Customs Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198851