https://www.taxtmi.com/caselaws?id=359357 The Tribunal overturned the rejection of a refund claim for special additional duty (SAD) under Notification No. 102/2007, emphasizing that original document submission was not required. The appellant's provision of document copies and a Chartered Accountant's certificate was deemed sufficient, in line with Circular No. 16/2008-Cus. The Tribunal set aside the rejection, allowing the appeal and any consequential relief. This decision clarifies that original documents are not mandatory for refund claims under the mentioned notification, aligning with established customs circulars and precedents. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359357 The Tribunal overturned the rejection of a refund claim for special additional duty (SAD) under Notification No. 102/2007, emphasizing that original document submission was not required. The appellant's provision of document copies and a Chartered Accountant's certificate was deemed sufficient, in line with Circular No. 16/2008-Cus. The Tribunal set aside the rejection, allowing the appeal and any consequential relief. This decision clarifies that original documents are not mandatory for refund claims under the mentioned notification, aligning with established customs circulars and precedents. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359357