https://www.taxtmi.com/highlights?id=95047 CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder. en-us Mon, 15 Dec 2025 08:39:22 +0530 Mon, 15 Dec 2025 08:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95047 CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder. Highlights Customs Mon, 15 Dec 2025 08:39:22 +0530 https://www.taxtmi.com/highlights?id=95047