https://www.taxtmi.com/caselaws?id=424250 The appeal was successful, with the order for refund of Special Additional Duty (SAD) being upheld. The adjudicating authority's decision to deny the refund based on procedural technicalities was overturned, emphasizing the importance of adhering to legal provisions and documentary proof requirements for SAD refunds. The appellate authority directed the Department to refund the amount with applicable interest within two months, citing a judicial precedent from the Madras High Court regarding the consistency between import documents and sale invoices certified by a Statutory Auditor. 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 The appeal was successful, with the order for refund of Special Additional Duty (SAD) being upheld. The adjudicating authority's decision to deny the refund based on procedural technicalities was overturned, emphasizing the importance of adhering to legal provisions and documentary proof requirements for SAD refunds. The appellate authority directed the Department to refund the amount with applicable interest within two months, citing a judicial precedent from the Madras High Court regarding the consistency between import documents and sale invoices certified by a Statutory Auditor. Case-Laws Customs Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424250