https://www.taxtmi.com/caselaws?id=374640 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely for alleged non-fulfilment of the endorsement condition in paragraph 2(b). The assessee produced a Chartered Accountant's certificate showing that the required endorsement had been made on the sales invoices, and the Tribunal applied the Larger Bench ruling in Chowgule & Company Pvt. Ltd., which treated the endorsement requirement as not mandatory. On that basis, the rejection of the refund claim was unsustainable, and the assessee was held entitled to refund with consequential relief. en-us Mon, 07 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374640 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely for alleged non-fulfilment of the endorsement condition in paragraph 2(b). The assessee produced a Chartered Accountant's certificate showing that the required endorsement had been made on the sales invoices, and the Tribunal applied the Larger Bench ruling in Chowgule & Company Pvt. Ltd., which treated the endorsement requirement as not mandatory. On that basis, the rejection of the refund claim was unsustainable, and the assessee was held entitled to refund with consequential relief. Case-Laws Customs Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374640