https://www.taxtmi.com/caselaws?id=783362 For refund under Notification No. 102/2007-Customs, copies of VAT/CST payment documents supported by a Chartered Accountant's certificate were treated as sufficient compliance where original challans were difficult to produce, and the certificate format in the public notice was held to be indicative rather than mandatory. The substantive refund requirement and unjust enrichment condition were therefore satisfied on the eligible claims. However, the statutory one-year limitation for filing the refund claim remained binding, so claims relating to bills of entry filed beyond that period were inadmissible, while only the timely claims could be allowed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783362 For refund under Notification No. 102/2007-Customs, copies of VAT/CST payment documents supported by a Chartered Accountant's certificate were treated as sufficient compliance where original challans were difficult to produce, and the certificate format in the public notice was held to be indicative rather than mandatory. The substantive refund requirement and unjust enrichment condition were therefore satisfied on the eligible claims. However, the statutory one-year limitation for filing the refund claim remained binding, so claims relating to bills of entry filed beyond that period were inadmissible, while only the timely claims could be allowed. Case-Laws Customs Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783362