https://www.taxtmi.com/caselaws?id=365362 A refund claim for Special Additional Duty was discussed in the context of an importer who had sold the entire quantity covered by the Bill of Entry and had made only a lower initial claim because of a clerical mistake. The text states that the refund notification allowed repayment where the goods were subsequently sold on payment of appropriate VAT, and that the Board circular relied on by Revenue applied only to cases involving part-quantity sales and part claims. On that basis, the circular did not bar the balance claim, and the denial of the remaining refund was described as unsustainable. en-us Tue, 10 Jul 2018 00:00:00 +0530 Sat, 06 Apr 2019 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365362 A refund claim for Special Additional Duty was discussed in the context of an importer who had sold the entire quantity covered by the Bill of Entry and had made only a lower initial claim because of a clerical mistake. The text states that the refund notification allowed repayment where the goods were subsequently sold on payment of appropriate VAT, and that the Board circular relied on by Revenue applied only to cases involving part-quantity sales and part claims. On that basis, the circular did not bar the balance claim, and the denial of the remaining refund was described as unsustainable. Case-Laws Customs Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365362