https://www.taxtmi.com/caselaws?id=760134 Refund of special additional customs duty under Notification No. 102/2007-Cus. was unavailable where the importer failed to prove strict compliance with the prescribed substantive and documentary conditions. The notification required proof of appropriate sales tax or VAT payment, prescribed invoices, duty payment evidence, and satisfaction of the customs officer that the conditions were met. Where refund was claimed on the basis of consignment sale through a stockist, the governing circular also required an authorising agreement and invoices showing sale on behalf of the importer. As the agreement was dated after the import period, invoices were not produced, and no reliable proof of stockist sales or VAT payment was shown, the refund claim could not be sustained. en-us Tue, 15 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760134 Refund of special additional customs duty under Notification No. 102/2007-Cus. was unavailable where the importer failed to prove strict compliance with the prescribed substantive and documentary conditions. The notification required proof of appropriate sales tax or VAT payment, prescribed invoices, duty payment evidence, and satisfaction of the customs officer that the conditions were met. Where refund was claimed on the basis of consignment sale through a stockist, the governing circular also required an authorising agreement and invoices showing sale on behalf of the importer. As the agreement was dated after the import period, invoices were not produced, and no reliable proof of stockist sales or VAT payment was shown, the refund claim could not be sustained. Case-Laws Customs Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760134