https://www.taxtmi.com/caselaws?id=384695 Refund of special additional duty under Notification No. 102/2007-Cus. cannot be denied for a mere missing endorsement where the invoices are computer-generated, the sale price is consolidated, and the buyers confirm that no credit has been taken. The endorsement requirement under the notification operates as a procedural safeguard, not an absolute bar, when the substantive condition is otherwise met and the duty element is not separately shown in a manner that permits credit. On that basis, the refund claim was treated as valid and consequential relief followed. en-us Wed, 14 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384695 Refund of special additional duty under Notification No. 102/2007-Cus. cannot be denied for a mere missing endorsement where the invoices are computer-generated, the sale price is consolidated, and the buyers confirm that no credit has been taken. The endorsement requirement under the notification operates as a procedural safeguard, not an absolute bar, when the substantive condition is otherwise met and the duty element is not separately shown in a manner that permits credit. On that basis, the refund claim was treated as valid and consequential relief followed. Case-Laws Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384695