https://www.taxtmi.com/caselaws?id=277177 Refund of special additional duty under Notification No. 102/2007-Cus. was denied because the post-sale conditions were not met: the imported goods were old and used computer system sets with accessories, while the invoices reflected sale of old and used computer parts after the computer system had been removed. The required identity between the imported goods and the goods sold was therefore not established, and the refund claim failed for want of compliance with the notification's conditions. The rejection of refund was confirmed in substance by CESTAT Chandigarh. en-us Wed, 29 Mar 2017 00:00:00 +0530 Wed, 28 Nov 2018 06:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277177 Refund of special additional duty under Notification No. 102/2007-Cus. was denied because the post-sale conditions were not met: the imported goods were old and used computer system sets with accessories, while the invoices reflected sale of old and used computer parts after the computer system had been removed. The required identity between the imported goods and the goods sold was therefore not established, and the refund claim failed for want of compliance with the notification's conditions. The rejection of refund was confirmed in substance by CESTAT Chandigarh. Case-Laws Customs Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277177