https://www.taxtmi.com/caselaws?id=356948 Refund of special additional duty under Notification No. 102/2007-Cus depended on compliance with the invoice-stamping condition showing that buyers were not entitled to CENVAT credit after subsequent sale on payment of VAT or sales tax. The adjudicating authority's findings on whether the invoices were stamped were inconsistent, and a Chartered Accountant certificate had been produced to support the claim that the SAD burden had not been passed on to buyers. In view of this evidentiary uncertainty and Tribunal precedent treating such material as relevant to the notification's anti-misuse object, the factual position required fresh examination. The impugned order was set aside and the matter remanded for reconsideration. en-us Thu, 22 Feb 2018 00:00:00 +0530 Thu, 15 Mar 2018 10:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356948 Refund of special additional duty under Notification No. 102/2007-Cus depended on compliance with the invoice-stamping condition showing that buyers were not entitled to CENVAT credit after subsequent sale on payment of VAT or sales tax. The adjudicating authority's findings on whether the invoices were stamped were inconsistent, and a Chartered Accountant certificate had been produced to support the claim that the SAD burden had not been passed on to buyers. In view of this evidentiary uncertainty and Tribunal precedent treating such material as relevant to the notification's anti-misuse object, the factual position required fresh examination. The impugned order was set aside and the matter remanded for reconsideration. Case-Laws Customs Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356948