https://www.taxtmi.com/caselaws?id=763741 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was analysed on two points: first, the absence of a commercial invoice endorsement that CENVAT credit had not been availed did not by itself defeat refund where the other notification conditions were satisfied; second, refund remained admissible where the applicable VAT was NIL or exempt, because payment of appropriate sales tax or VAT was treated as satisfied in that situation. The settled view and the cited circular also indicated that refund of the additional duty could not be curtailed merely because the VAT rate was below 4%. The impugned rejection of refund was therefore held unsustainable, with consequential relief. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763741 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was analysed on two points: first, the absence of a commercial invoice endorsement that CENVAT credit had not been availed did not by itself defeat refund where the other notification conditions were satisfied; second, refund remained admissible where the applicable VAT was NIL or exempt, because payment of appropriate sales tax or VAT was treated as satisfied in that situation. The settled view and the cited circular also indicated that refund of the additional duty could not be curtailed merely because the VAT rate was below 4%. The impugned rejection of refund was therefore held unsustainable, with consequential relief. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763741