https://www.taxtmi.com/caselaws?id=424250 Refund of Special Additional Duty under Notification No. 102/2007-Cus was allowed where the imported goods and the goods sold in the local market were identifiable and duly correlated through item code, description, sales tax or VAT documents, and the statutory auditor's certificate. The record showed that a change in brand name did not break the correlation when the substantive linkage between import and sale was established. A mere technical or procedural lapse could not defeat the exemption once the refund conditions were met, and the limited remand did not permit a de novo reconsideration of eligibility. The refund claim was therefore maintainable, with applicable interest. en-us Thu, 23 Jun 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424250 Refund of Special Additional Duty under Notification No. 102/2007-Cus was allowed where the imported goods and the goods sold in the local market were identifiable and duly correlated through item code, description, sales tax or VAT documents, and the statutory auditor's certificate. The record showed that a change in brand name did not break the correlation when the substantive linkage between import and sale was established. A mere technical or procedural lapse could not defeat the exemption once the refund conditions were met, and the limited remand did not permit a de novo reconsideration of eligibility. The refund claim was therefore maintainable, with applicable interest. Case-Laws Customs Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424250