https://www.taxtmi.com/caselaws?id=789721 Refund of Special Additional Duty under Notification No. 102/2007-Cus cannot be denied merely for invoice-format differences or typographical variations when the substantive conditions are met. The notification's endorsement requirement in paragraph 2(b) is directed to preventing double benefit, and where SAD was paid at import, the goods were later sold on payment of VAT or sales tax, and Chartered Accountant certificates linked the imports to sales and showed no passing on of duty incidence, minor discrepancies in copies of invoices do not defeat the claim. In the absence of any finding that buyers actually took SAD credit, the appellant was held to have substantially complied with the notification. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789721 Refund of Special Additional Duty under Notification No. 102/2007-Cus cannot be denied merely for invoice-format differences or typographical variations when the substantive conditions are met. The notification's endorsement requirement in paragraph 2(b) is directed to preventing double benefit, and where SAD was paid at import, the goods were later sold on payment of VAT or sales tax, and Chartered Accountant certificates linked the imports to sales and showed no passing on of duty incidence, minor discrepancies in copies of invoices do not defeat the claim. In the absence of any finding that buyers actually took SAD credit, the appellant was held to have substantially complied with the notification. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789721