https://www.taxtmi.com/caselaws?id=355162 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Special Additional Duty on imported goods. It held that the absence of a specific clause in the sale invoice regarding the inadmissibility of credit of additional duty of customs did not justify the rejection. The Tribunal relied on precedent cases to interpret the relevant notification, emphasizing that the procedural requirement could be fulfilled without explicitly mentioning the duty element in the invoice. Consequently, the appellant's appeal was allowed with any necessary relief under the law. en-us Tue, 03 Oct 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355162 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Special Additional Duty on imported goods. It held that the absence of a specific clause in the sale invoice regarding the inadmissibility of credit of additional duty of customs did not justify the rejection. The Tribunal relied on precedent cases to interpret the relevant notification, emphasizing that the procedural requirement could be fulfilled without explicitly mentioning the duty element in the invoice. Consequently, the appellant's appeal was allowed with any necessary relief under the law. Case-Laws Customs Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355162