https://www.taxtmi.com/caselaws?id=380421 Refund under Notification No. 102/2007-Cus was treated as dependent on strict compliance with the invoice endorsement requirement that no credit of additional duty of customs under Section 3(5) of the Customs Tariff Act, 1975 would be admissible. Because the tax invoices did not contain the mandatory endorsement, the condition for claiming refund was not satisfied and the refund application was rejected. The rejection was upheld on the basis that the notification's procedural requirement was a necessary prerequisite to refund eligibility. en-us Fri, 01 Feb 2019 00:00:00 +0530 Fri, 21 Feb 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380421 Refund under Notification No. 102/2007-Cus was treated as dependent on strict compliance with the invoice endorsement requirement that no credit of additional duty of customs under Section 3(5) of the Customs Tariff Act, 1975 would be admissible. Because the tax invoices did not contain the mandatory endorsement, the condition for claiming refund was not satisfied and the refund application was rejected. The rejection was upheld on the basis that the notification's procedural requirement was a necessary prerequisite to refund eligibility. Case-Laws Customs Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380421