https://www.taxtmi.com/caselaws?id=449993 CESTAT Chennai held that denial of SAD refund due to invoices lacking rubber stamps and being non-computer printed, along with non-submission of CA certificate to original authority, was improper. The Tribunal noted that non-declaration of duty in buyer invoices affirms no credit availability per Chowgule Company precedent. Commissioner (Appeals) erred in rejecting appeal without examining merits despite CA certificate submission. Matter remanded to Original Authority to consider CA certificate and verify invoices don't indicate SAD payment, with proper hearing opportunity. en-us Fri, 23 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449993 CESTAT Chennai held that denial of SAD refund due to invoices lacking rubber stamps and being non-computer printed, along with non-submission of CA certificate to original authority, was improper. The Tribunal noted that non-declaration of duty in buyer invoices affirms no credit availability per Chowgule Company precedent. Commissioner (Appeals) erred in rejecting appeal without examining merits despite CA certificate submission. Matter remanded to Original Authority to consider CA certificate and verify invoices don't indicate SAD payment, with proper hearing opportunity. Case-Laws Customs Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449993