https://www.taxtmi.com/caselaws?id=440505 The Tribunal allowed the appeal, setting aside the initial rejection of the appellant's refund application for the Additional Duty of Customs (SAD). It emphasized that procedural lapses, such as non-compliance with invoice endorsement requirements and technical accounting errors, should not hinder legitimate refund claims if the substantive conditions are met. The Tribunal ruled in favor of the appellant, stating that the purpose of the declaration was achieved despite the procedural shortcomings, and granted the refund with consequential relief, rejecting the denial based on procedural grounds. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440505 The Tribunal allowed the appeal, setting aside the initial rejection of the appellant's refund application for the Additional Duty of Customs (SAD). It emphasized that procedural lapses, such as non-compliance with invoice endorsement requirements and technical accounting errors, should not hinder legitimate refund claims if the substantive conditions are met. The Tribunal ruled in favor of the appellant, stating that the purpose of the declaration was achieved despite the procedural shortcomings, and granted the refund with consequential relief, rejecting the denial based on procedural grounds. Case-Laws Customs Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440505