https://www.taxtmi.com/caselaws?id=362796 Refund of special additional duty under the relevant notification cannot be denied where the transfer of goods is on a right-to-use basis amounting to deemed sale and VAT has been discharged accordingly. The objection that the invoices lacked the precise endorsement against Cenvat credit also failed because the invoices stated that credit was not passed on and no material showed any credit had been availed or transferred. On these facts, the refund claim satisfied the statutory conditions and was held eligible for refund. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362796 Refund of special additional duty under the relevant notification cannot be denied where the transfer of goods is on a right-to-use basis amounting to deemed sale and VAT has been discharged accordingly. The objection that the invoices lacked the precise endorsement against Cenvat credit also failed because the invoices stated that credit was not passed on and no material showed any credit had been availed or transferred. On these facts, the refund claim satisfied the statutory conditions and was held eligible for refund. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362796