https://www.taxtmi.com/caselaws?id=451027 SAD refund under Notification No. 102/2007-Customs was treated as admissible where the substantive conditions were satisfied and the record included Chartered Accountant certificates and sample invoices showing endorsement. The Tribunal held that rejection could not rest solely on the absence of the sales-invoice endorsement regarding non-availment of CENVAT credit, as that defect was not, by itself, a valid basis to refuse refund. The impugned orders were therefore set aside and the refund claims were allowed with consequential relief. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451027 SAD refund under Notification No. 102/2007-Customs was treated as admissible where the substantive conditions were satisfied and the record included Chartered Accountant certificates and sample invoices showing endorsement. The Tribunal held that rejection could not rest solely on the absence of the sales-invoice endorsement regarding non-availment of CENVAT credit, as that defect was not, by itself, a valid basis to refuse refund. The impugned orders were therefore set aside and the refund claims were allowed with consequential relief. Case-Laws Customs Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451027