https://www.taxtmi.com/caselaws?id=750613 Refund of special additional duty under Notification No. 102/2007-Cus. is not defeated merely because imported timber logs are cut and sawn before sale, so long as the goods retain their identity and are subsequently sold. The invoice endorsement requirement is aimed at preventing inadmissible credit; where the claimant is not a registered dealer, manufacturer, or service provider, the absence of the endorsement is only a technical defect and does not bar refund. Minor discrepancies in description, pieces, or omission of Bill of Entry numbers do not justify recovery where stock reconciliation and other records establish correlation between imported goods, sale invoices, and duty payment. The refund recovery demand and connected penalty were therefore not sustainable. en-us Tue, 06 Feb 2024 00:00:00 +0530 Tue, 26 Mar 2024 07:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750613 Refund of special additional duty under Notification No. 102/2007-Cus. is not defeated merely because imported timber logs are cut and sawn before sale, so long as the goods retain their identity and are subsequently sold. The invoice endorsement requirement is aimed at preventing inadmissible credit; where the claimant is not a registered dealer, manufacturer, or service provider, the absence of the endorsement is only a technical defect and does not bar refund. Minor discrepancies in description, pieces, or omission of Bill of Entry numbers do not justify recovery where stock reconciliation and other records establish correlation between imported goods, sale invoices, and duty payment. The refund recovery demand and connected penalty were therefore not sustainable. Case-Laws Customs Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750613