https://www.taxtmi.com/caselaws?id=370755 For refund of special additional duty under Notification No. 102/2007-Cus., omission in a commercial invoice to state that Cenvat credit was not admissible did not by itself defeat the claim where the invoice otherwise did not disclose duty particulars and the notification's other conditions were met; the refund was therefore allowed. On unjust enrichment, the claimant's books showed the refund as receivable, VAT or sales tax was paid on the onward sale, and the Revenue produced no contrary material to show that the duty burden had been passed on, so the refund was not barred on that ground. The appellate challenge failed and the refund relief was sustained. en-us Fri, 17 Aug 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370755 For refund of special additional duty under Notification No. 102/2007-Cus., omission in a commercial invoice to state that Cenvat credit was not admissible did not by itself defeat the claim where the invoice otherwise did not disclose duty particulars and the notification's other conditions were met; the refund was therefore allowed. On unjust enrichment, the claimant's books showed the refund as receivable, VAT or sales tax was paid on the onward sale, and the Revenue produced no contrary material to show that the duty burden had been passed on, so the refund was not barred on that ground. The appellate challenge failed and the refund relief was sustained. Case-Laws Customs Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370755