https://www.taxtmi.com/caselaws?id=770766 Refund of special additional duty was held to be admissible where TR-6 challans showed the importer's name and address, establishing that the duty payment was attributable to the appellant. The authority's objection that the duty had been paid by DHL was not accepted because the record supported the appellant's claim that it had borne the incidence of SAD. The rejection of refund was therefore set aside and refund of SAD was directed. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770766 Refund of special additional duty was held to be admissible where TR-6 challans showed the importer's name and address, establishing that the duty payment was attributable to the appellant. The authority's objection that the duty had been paid by DHL was not accepted because the record supported the appellant's claim that it had borne the incidence of SAD. The rejection of refund was therefore set aside and refund of SAD was directed. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770766