https://www.taxtmi.com/caselaws?id=466839 Refund entitlement under Notification No. 102/2007-Customs depends on statutory conditions: duty paid at import, invoice disclosure, claim with supporting documents, and payment of sales tax/VAT; where the sanctioning authority certified compliance and those sanction orders attained finality, subsequent departmental recovery proceedings (including interest and penalty) are impermissible. Factual variations such as sawing or splitting imported logs or differences in piece counts do not defeat the notification benefit if identity is preserved and statutory conditions are met. Consequently, recovery actions initiated after final tribunal sanction were set aside and refunds upheld. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sun, 22 Feb 2026 22:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466839 Refund entitlement under Notification No. 102/2007-Customs depends on statutory conditions: duty paid at import, invoice disclosure, claim with supporting documents, and payment of sales tax/VAT; where the sanctioning authority certified compliance and those sanction orders attained finality, subsequent departmental recovery proceedings (including interest and penalty) are impermissible. Factual variations such as sawing or splitting imported logs or differences in piece counts do not defeat the notification benefit if identity is preserved and statutory conditions are met. Consequently, recovery actions initiated after final tribunal sanction were set aside and refunds upheld. Case-Laws Customs Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466839