https://www.taxtmi.com/caselaws?id=459085 The Tribunal set aside the impugned order and allowed the appeal, granting the appellant eligibility for a refund of the 4% Additional Duty of Customs under section 3(5) of the Customs Tariff Act, 1975. The Tribunal concluded that the absence of a specific endorsement on sales invoices, as required by Notification No. 102/2007-Cus, was a procedural lapse. It relied on the Chartered Accountant's Certificate, which confirmed that the burden of the Special Additional Duty (SAD) had not been passed on to customers. The Tribunal's decision aligned with the precedent set in the Chowgule & Company Pvt. Ltd. case, emphasizing that the substantive conditions for exemption were met. en-us Thu, 08 Aug 2024 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459085 The Tribunal set aside the impugned order and allowed the appeal, granting the appellant eligibility for a refund of the 4% Additional Duty of Customs under section 3(5) of the Customs Tariff Act, 1975. The Tribunal concluded that the absence of a specific endorsement on sales invoices, as required by Notification No. 102/2007-Cus, was a procedural lapse. It relied on the Chartered Accountant's Certificate, which confirmed that the burden of the Special Additional Duty (SAD) had not been passed on to customers. The Tribunal's decision aligned with the precedent set in the Chowgule & Company Pvt. Ltd. case, emphasizing that the substantive conditions for exemption were met. Case-Laws Customs Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459085