https://www.taxtmi.com/caselaws?id=370422 The Tribunal held that the rejection of the Special Additional Duty (SAD) refund claim due to the amount not being shown in receivables was not sustainable in law. Referring to Circular No.18/2010 and tribunal decisions, it was clarified that a CA certificate suffices for refund claims, and denial based on technical violations is unwarranted. The impugned order was set aside, and the appellant's appeal was allowed with consequential relief if required. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370422 The Tribunal held that the rejection of the Special Additional Duty (SAD) refund claim due to the amount not being shown in receivables was not sustainable in law. Referring to Circular No.18/2010 and tribunal decisions, it was clarified that a CA certificate suffices for refund claims, and denial based on technical violations is unwarranted. The impugned order was set aside, and the appellant's appeal was allowed with consequential relief if required. Case-Laws Customs Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370422