https://www.taxtmi.com/caselaws?id=469131 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied merely because the sales invoice allegedly lacks an endorsement on non-availment of CENVAT credit, where the substantive refund conditions are otherwise met. The Tribunal found that the invoices produced did contain the relevant endorsement and reiterated that a technical defect in the invoice format, by itself, is not a valid ground to refuse refund if the buyer has not availed CENVAT credit. The refund was therefore held admissible, and the Revenue's challenge failed. en-us Thu, 04 Apr 2024 00:00:00 +0530 Wed, 03 Jun 2026 17:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469131 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied merely because the sales invoice allegedly lacks an endorsement on non-availment of CENVAT credit, where the substantive refund conditions are otherwise met. The Tribunal found that the invoices produced did contain the relevant endorsement and reiterated that a technical defect in the invoice format, by itself, is not a valid ground to refuse refund if the buyer has not availed CENVAT credit. The refund was therefore held admissible, and the Revenue's challenge failed. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469131