https://www.taxtmi.com/caselaws?id=751734 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely because the VAT challans did not mention the Bill of Entry number, where the importer produced VAT challans together with a Chartered Accountant's certificate linking the sale invoices to the corresponding Bills of Entry. The relevant refund condition was satisfied by the documentary correlation on record, and there was no requirement that the VAT challan itself carry the Bill of Entry reference. The assessee was therefore entitled to the refund. en-us Thu, 07 Sep 2023 00:00:00 +0530 Wed, 24 Apr 2024 06:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751734 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely because the VAT challans did not mention the Bill of Entry number, where the importer produced VAT challans together with a Chartered Accountant's certificate linking the sale invoices to the corresponding Bills of Entry. The relevant refund condition was satisfied by the documentary correlation on record, and there was no requirement that the VAT challan itself carry the Bill of Entry reference. The assessee was therefore entitled to the refund. Case-Laws Customs Thu, 07 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751734