https://www.taxtmi.com/caselaws?id=415131 Refund of special additional duty cannot be denied merely because the duty was paid through duty credit scrips where the imported goods were subsequently sold in the domestic market on payment of VAT or sales tax and the notification conditions were otherwise satisfied. A CBEC circular cannot add a restriction or amend an exemption notification issued under section 25(1) of the Customs Act, 1962. Circulars inconsistent with the notification cannot override the refund entitlement, and a rejection based solely on that ground is unsustainable. en-us Mon, 22 Nov 2021 00:00:00 +0530 Sat, 27 Nov 2021 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415131 Refund of special additional duty cannot be denied merely because the duty was paid through duty credit scrips where the imported goods were subsequently sold in the domestic market on payment of VAT or sales tax and the notification conditions were otherwise satisfied. A CBEC circular cannot add a restriction or amend an exemption notification issued under section 25(1) of the Customs Act, 1962. Circulars inconsistent with the notification cannot override the refund entitlement, and a rejection based solely on that ground is unsustainable. Case-Laws Customs Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415131