https://www.taxtmi.com/caselaws?id=365165 Refund of Special Additional Duty under Notification No. 102/2007-Cus could not be denied merely because the sale invoices did not separately mention the SAD payment or corresponding bill of entry particulars. The Tribunal applied the requirement that the invoice must show that Cenvat credit of the additional duty would not be admissible, and held that, without the stipulated particulars, there could be no deemed passing of the duty to the buyer. The refund was therefore held admissible and the denial set aside, except for two bills of entry that had already been rejected for want of jurisdiction. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365165 Refund of Special Additional Duty under Notification No. 102/2007-Cus could not be denied merely because the sale invoices did not separately mention the SAD payment or corresponding bill of entry particulars. The Tribunal applied the requirement that the invoice must show that Cenvat credit of the additional duty would not be admissible, and held that, without the stipulated particulars, there could be no deemed passing of the duty to the buyer. The refund was therefore held admissible and the denial set aside, except for two bills of entry that had already been rejected for want of jurisdiction. Case-Laws Customs Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365165