https://www.taxtmi.com/caselaws?id=440504 Refund of special additional duty under Notification No. 102/2007-Customs depends on proof of SAD payment, subsequent sale of the same goods, and compliance with the prescribed documents; objections based on the importer's trade status, VAT description, or alleged end-use were extraneous, so the refund denial on that ground was unsustainable. For two bills of entry, the limitation objection turned on challans and other evidence that had not been examined, so the rejection was set aside for fresh consideration on remand. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440504 Refund of special additional duty under Notification No. 102/2007-Customs depends on proof of SAD payment, subsequent sale of the same goods, and compliance with the prescribed documents; objections based on the importer's trade status, VAT description, or alleged end-use were extraneous, so the refund denial on that ground was unsustainable. For two bills of entry, the limitation objection turned on challans and other evidence that had not been examined, so the rejection was set aside for fresh consideration on remand. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440504