https://www.taxtmi.com/caselaws?id=381959 Refund of Special Additional Duty under Notification No. 102/2007-Customs was admissible where imported goods were sold in India and VAT was paid through two sole proprietorship concerns of the same individual holding a single VAT registration. The VAT authorities had certified that only one TIN could be issued to that proprietor, and the challans naming both concerns did not negate VAT payment on the local sale. On those facts, the notification was held to be substantially complied with, the objection that the concerns were separate entities was rejected, and the refund was upheld in favour of the assessee. en-us Thu, 20 Jun 2019 00:00:00 +0530 Tue, 25 Feb 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381959 Refund of Special Additional Duty under Notification No. 102/2007-Customs was admissible where imported goods were sold in India and VAT was paid through two sole proprietorship concerns of the same individual holding a single VAT registration. The VAT authorities had certified that only one TIN could be issued to that proprietor, and the challans naming both concerns did not negate VAT payment on the local sale. On those facts, the notification was held to be substantially complied with, the objection that the concerns were separate entities was rejected, and the refund was upheld in favour of the assessee. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381959