https://www.taxtmi.com/caselaws?id=442959 Refund under Notification No. 102/2007-Cus. could not be denied solely for absence of the specific non-credit endorsement on commercial invoices where the claim was otherwise supported by the required documents. The requirement in paragraph 2(b) was treated as procedural, because the invoice itself did not disclose the duty element and the substantive object of preventing pass-through credit was substantially achieved. The refund was therefore admissible when the other exemption conditions were met. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442959 Refund under Notification No. 102/2007-Cus. could not be denied solely for absence of the specific non-credit endorsement on commercial invoices where the claim was otherwise supported by the required documents. The requirement in paragraph 2(b) was treated as procedural, because the invoice itself did not disclose the duty element and the substantive object of preventing pass-through credit was substantially achieved. The refund was therefore admissible when the other exemption conditions were met. Case-Laws Customs Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442959