https://www.taxtmi.com/caselaws?id=273624 Refund under Notification No. 102/2007-Cus. was discussed on two procedural objections: the absence of an endorsement on sale invoices stating that no credit had been availed did not, by itself, justify denial of refund, as that objection had already been settled against such a requirement. By contrast, where the Chartered Accountant certificate was said to be in the wrong format, the proper course was limited verification by the adjudicating authority after giving the assessee an opportunity to furnish the certificate in the required form. The article thus treats invoice endorsement defects as insufficient to defeat refund entitlement, while certificate-related compliance issues may require remand for factual examination. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273624 Refund under Notification No. 102/2007-Cus. was discussed on two procedural objections: the absence of an endorsement on sale invoices stating that no credit had been availed did not, by itself, justify denial of refund, as that objection had already been settled against such a requirement. By contrast, where the Chartered Accountant certificate was said to be in the wrong format, the proper course was limited verification by the adjudicating authority after giving the assessee an opportunity to furnish the certificate in the required form. The article thus treats invoice endorsement defects as insufficient to defeat refund entitlement, while certificate-related compliance issues may require remand for factual examination. Case-Laws Customs Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273624