https://www.taxtmi.com/caselaws?id=356327 Refund of Special Additional Duty under Notification No. 102/2007-Cus was considered admissible where the imported timber logs were sold in substance as such and the other refund conditions were satisfied. The only dispute was mismatch between customs invoices and customer invoices; the record showed that the total quantity imported and sold matched, and sawing the logs into smaller sizes did not alter their character so as to take the transactions outside the notification. Refund could not be denied merely on invoice mismatch once the claim had otherwise been verified and sanctioned. en-us Wed, 20 Dec 2017 00:00:00 +0530 Thu, 01 Mar 2018 07:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356327 Refund of Special Additional Duty under Notification No. 102/2007-Cus was considered admissible where the imported timber logs were sold in substance as such and the other refund conditions were satisfied. The only dispute was mismatch between customs invoices and customer invoices; the record showed that the total quantity imported and sold matched, and sawing the logs into smaller sizes did not alter their character so as to take the transactions outside the notification. Refund could not be denied merely on invoice mismatch once the claim had otherwise been verified and sanctioned. Case-Laws Customs Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356327