https://www.taxtmi.com/caselaws?id=375557 The Tribunal allowed the appeal in a case concerning refund claims under Notification No. 102/2007 Customs for 4% SAD paid on imported goods. Despite discrepancies in truck numbers on VAT receipts, the Tribunal found that the appellant fulfilled all conditions of the notification. Emphasizing substantive compliance over procedural errors, the Tribunal set aside the rejection, directing the sanctioning of the balance refund amount. The decision underscores the importance of considering supporting documentation and ensuring entitled benefits are not denied due to minor procedural lapses. en-us Wed, 06 Feb 2019 00:00:00 +0530 Sat, 22 Jun 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375557 The Tribunal allowed the appeal in a case concerning refund claims under Notification No. 102/2007 Customs for 4% SAD paid on imported goods. Despite discrepancies in truck numbers on VAT receipts, the Tribunal found that the appellant fulfilled all conditions of the notification. Emphasizing substantive compliance over procedural errors, the Tribunal set aside the rejection, directing the sanctioning of the balance refund amount. The decision underscores the importance of considering supporting documentation and ensuring entitled benefits are not denied due to minor procedural lapses. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375557