https://www.taxtmi.com/caselaws?id=756458 A refund under Notification No. 102/2007-Cus. was treated as a substantive conditional exemption intended to avoid double benefit on imported goods, and denial on curable invoice or chartered accountant certificate defects was held unwarranted where the imported and sold goods were identifiable and the notification's object was otherwise satisfied. The requirement of declaration in the sales invoice and supporting certificate was viewed as procedural rather than essential to the exemption, especially for a trader who was not a registered excise dealer. The claim nevertheless remained subject to the statutory bar of unjust enrichment. en-us Fri, 02 Aug 2024 00:00:00 +0530 Fri, 02 Aug 2024 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756458 A refund under Notification No. 102/2007-Cus. was treated as a substantive conditional exemption intended to avoid double benefit on imported goods, and denial on curable invoice or chartered accountant certificate defects was held unwarranted where the imported and sold goods were identifiable and the notification's object was otherwise satisfied. The requirement of declaration in the sales invoice and supporting certificate was viewed as procedural rather than essential to the exemption, especially for a trader who was not a registered excise dealer. The claim nevertheless remained subject to the statutory bar of unjust enrichment. Case-Laws Customs Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756458