https://www.taxtmi.com/caselaws?id=389772 For SAD refund under Notification No. 102/2007-Cus., absence of the endorsement on a trader-importer's commercial invoices was not, by itself, a valid basis to deny relief where SAD was paid on import, VAT was discharged on resale, and the other documentary conditions were met. Rejection of the Chartered Accountant's certificate was unsustainable because its purpose was to establish correlation between SAD paid and VAT paid, and that correlation was undisputed. A difference between the Bills of Entry and sales invoices was treated as only a minor trade-description variation, not proof of sale of different goods, so the refund claim could not be rejected on that ground. en-us Fri, 15 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389772 For SAD refund under Notification No. 102/2007-Cus., absence of the endorsement on a trader-importer's commercial invoices was not, by itself, a valid basis to deny relief where SAD was paid on import, VAT was discharged on resale, and the other documentary conditions were met. Rejection of the Chartered Accountant's certificate was unsustainable because its purpose was to establish correlation between SAD paid and VAT paid, and that correlation was undisputed. A difference between the Bills of Entry and sales invoices was treated as only a minor trade-description variation, not proof of sale of different goods, so the refund claim could not be rejected on that ground. Case-Laws Customs Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389772