https://www.taxtmi.com/caselaws?id=367553 Refund of additional customs duty was held admissible where imported goods were resold through a consignment agent and VAT was paid on the resale, because the core condition in the notification was satisfied. The circular could not add a further substantive requirement that VAT must be paid directly out of the importer's own pocket, as an executive clarification cannot override the notification's plain terms. Since the Chartered Accountant's certificate showed reimbursement of VAT to the consignment agent and no rebuttal evidence was produced, the denial of refund was unsustainable. The refund sanction was therefore restored on the basis that the notification had been complied with in substance. en-us Wed, 08 Aug 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367553 Refund of additional customs duty was held admissible where imported goods were resold through a consignment agent and VAT was paid on the resale, because the core condition in the notification was satisfied. The circular could not add a further substantive requirement that VAT must be paid directly out of the importer's own pocket, as an executive clarification cannot override the notification's plain terms. Since the Chartered Accountant's certificate showed reimbursement of VAT to the consignment agent and no rebuttal evidence was produced, the denial of refund was unsustainable. The refund sanction was therefore restored on the basis that the notification had been complied with in substance. Case-Laws Customs Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367553