https://www.taxtmi.com/caselaws?id=756400 CESTAT Bangalore allowed the appeal regarding refund of SAD. The customs authority had rejected the refund claim solely because the invoice declaration stated "No Cenvat Credit is admissible" instead of the exact phrase required under Notification 102/2007 regarding non-admissibility of additional duty credit. The tribunal held that while the declaration did not use the precise notification language, it conveyed the required purpose. The Chartered Accountant's certificate established that the duty burden was not passed to buyers, addressing unjust enrichment concerns. The refund claim was allowed as the appellant substantially complied with notification requirements. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756400 CESTAT Bangalore allowed the appeal regarding refund of SAD. The customs authority had rejected the refund claim solely because the invoice declaration stated "No Cenvat Credit is admissible" instead of the exact phrase required under Notification 102/2007 regarding non-admissibility of additional duty credit. The tribunal held that while the declaration did not use the precise notification language, it conveyed the required purpose. The Chartered Accountant's certificate established that the duty burden was not passed to buyers, addressing unjust enrichment concerns. The refund claim was allowed as the appellant substantially complied with notification requirements. Case-Laws Customs Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756400