https://www.taxtmi.com/caselaws?id=394898 Refund of Special Additional Duty was treated as unavailable only for substantive non-fulfilment, not for mere omission of the invoice declaration where the underlying purpose of preventing inadmissible buyer credit was otherwise satisfied. The text also states that a refund could not be denied on unjust enrichment or any other ground not proposed in the show cause notice, and that a Chartered Accountant's certificate was accepted in the absence of a contrary notice-based case. The stated principle is that an appellate authority cannot sustain rejection on a new ground introduced beyond the show cause notice, and procedural defects alone do not defeat substantive refund entitlement. en-us Wed, 12 Feb 2020 00:00:00 +0530 Tue, 28 Apr 2020 23:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394898 Refund of Special Additional Duty was treated as unavailable only for substantive non-fulfilment, not for mere omission of the invoice declaration where the underlying purpose of preventing inadmissible buyer credit was otherwise satisfied. The text also states that a refund could not be denied on unjust enrichment or any other ground not proposed in the show cause notice, and that a Chartered Accountant's certificate was accepted in the absence of a contrary notice-based case. The stated principle is that an appellate authority cannot sustain rejection on a new ground introduced beyond the show cause notice, and procedural defects alone do not defeat substantive refund entitlement. Case-Laws Customs Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394898