https://www.taxtmi.com/caselaws?id=450822 Refund of Special Additional Duty under Notification No. 102/2007-Customs could not be denied for want of a cost structure certificate where the notification did not require such a document. The importer had produced a Chartered Accountant's certificate stating that the duty burden was not passed on, along with evidence of VAT/Sales Tax payment. The authority could examine only whether the incidence of SAD had been passed on and whether the prescribed supporting evidence was furnished; it could not add an extra-statutory condition. Rejection of refund on the ground of non-production of cost structure was therefore unsustainable, and refund was allowed with consequential relief. en-us Tue, 12 Mar 2024 00:00:00 +0530 Thu, 14 Mar 2024 07:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450822 Refund of Special Additional Duty under Notification No. 102/2007-Customs could not be denied for want of a cost structure certificate where the notification did not require such a document. The importer had produced a Chartered Accountant's certificate stating that the duty burden was not passed on, along with evidence of VAT/Sales Tax payment. The authority could examine only whether the incidence of SAD had been passed on and whether the prescribed supporting evidence was furnished; it could not add an extra-statutory condition. Rejection of refund on the ground of non-production of cost structure was therefore unsustainable, and refund was allowed with consequential relief. Case-Laws Customs Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450822