https://www.taxtmi.com/caselaws?id=750847 The appeals concerning the rejection of refund claims under Customs Notification No.102/2007-Cus for Special Additional Duty were allowed by the Tribunal. The original authority's decision to reject claims based on discrepancies between the Bills of Entry and invoices was overturned. It was determined that the goods were directly transported from Chennai to Sivakasi, without returning to Hyderabad, as supported by consignment notes and a Chartered Accountant certificate. The Tribunal found the rejection lacked factual basis and granted consequential reliefs to the appellants, setting aside the impugned order. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 01 Apr 2024 19:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750847 The appeals concerning the rejection of refund claims under Customs Notification No.102/2007-Cus for Special Additional Duty were allowed by the Tribunal. The original authority's decision to reject claims based on discrepancies between the Bills of Entry and invoices was overturned. It was determined that the goods were directly transported from Chennai to Sivakasi, without returning to Hyderabad, as supported by consignment notes and a Chartered Accountant certificate. The Tribunal found the rejection lacked factual basis and granted consequential reliefs to the appellants, setting aside the impugned order. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750847