https://www.taxtmi.com/caselaws?id=435067 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied solely for absence of the invoice endorsement that credit of duty is not admissible, where the trader-importer paid SAD on import and later discharged VAT/Sales Tax on resale. The Tribunal followed the Larger Bench view that substantive compliance with the notification is sufficient if the other conditions are met, and that a statutory auditor's certificate correlating VAT paid on sale with SAD paid on import is relevant evidence of compliance. Rejection of refund only for want of the prescribed endorsement was held unsustainable, and refund was allowed. en-us Tue, 07 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435067 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied solely for absence of the invoice endorsement that credit of duty is not admissible, where the trader-importer paid SAD on import and later discharged VAT/Sales Tax on resale. The Tribunal followed the Larger Bench view that substantive compliance with the notification is sufficient if the other conditions are met, and that a statutory auditor's certificate correlating VAT paid on sale with SAD paid on import is relevant evidence of compliance. Rejection of refund only for want of the prescribed endorsement was held unsustainable, and refund was allowed. Case-Laws Customs Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435067