https://www.taxtmi.com/caselaws?id=780409 CESTAT allowed the appeal and set aside the rejection of the refund claim for SAD. The Tribunal found that absence of the specific endorsement on some sales invoices, shown to be a human error and not proven mala fide, did not defeat entitlement where VAT/ST was discharged on subsequent sale. Following the Larger Bench view, traders who paid SAD and discharged tax are eligible for refund even if invoices lack the endorsement, so refusal and rejection of the CA certificate were not proper. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 12:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780409 CESTAT allowed the appeal and set aside the rejection of the refund claim for SAD. The Tribunal found that absence of the specific endorsement on some sales invoices, shown to be a human error and not proven mala fide, did not defeat entitlement where VAT/ST was discharged on subsequent sale. Following the Larger Bench view, traders who paid SAD and discharged tax are eligible for refund even if invoices lack the endorsement, so refusal and rejection of the CA certificate were not proper. Case-Laws Customs Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780409