https://www.taxtmi.com/caselaws?id=362615 Refund of Special Additional Duty under Notification No. 102/2007-Customs is available only when the importer satisfies the notification conditions and proves that the imported goods were actually sold in the domestic market after payment of VAT. The co-relation between import documents and sale invoices is a substantive requirement, not a mere procedural formality. Where the documents do not satisfactorily match and the required linkage remains unproved, the refund claim fails. On those discrepancies, the disputed SAD refund was held inadmissible and the denial of refund was upheld. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362615 Refund of Special Additional Duty under Notification No. 102/2007-Customs is available only when the importer satisfies the notification conditions and proves that the imported goods were actually sold in the domestic market after payment of VAT. The co-relation between import documents and sale invoices is a substantive requirement, not a mere procedural formality. Where the documents do not satisfactorily match and the required linkage remains unproved, the refund claim fails. On those discrepancies, the disputed SAD refund was held inadmissible and the denial of refund was upheld. Case-Laws Customs Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362615