https://www.taxtmi.com/caselaws?id=780035 The endorsement requirement on sale invoices under Notification No. 102/2007-Customs was treated as procedural, not substantive; the absence of that endorsement alone could not defeat refund where the other refund conditions were satisfied. Although the record did not establish that the invoices carried the requisite endorsement, the binding larger bench view was applied that a trader-importer who paid special additional duty and discharged sales tax or VAT on onward sale remains entitled to refund if the notification's remaining conditions are met. On that basis, rejection of the refund claim was held unsustainable and the assessee succeeded with consequential relief according to law. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780035 The endorsement requirement on sale invoices under Notification No. 102/2007-Customs was treated as procedural, not substantive; the absence of that endorsement alone could not defeat refund where the other refund conditions were satisfied. Although the record did not establish that the invoices carried the requisite endorsement, the binding larger bench view was applied that a trader-importer who paid special additional duty and discharged sales tax or VAT on onward sale remains entitled to refund if the notification's remaining conditions are met. On that basis, rejection of the refund claim was held unsustainable and the assessee succeeded with consequential relief according to law. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780035