https://www.taxtmi.com/caselaws?id=792810 Under the SAD refund scheme in Notification No. 102/2007-Cus., refund should not be denied on a hyper-technical view of invoice endorsement where the substantive conditions are met, namely payment of special additional duty and subsequent sale of the imported goods on payment of VAT or sales tax. The endorsement requirement is procedural and serves to prevent double benefit, so reconstructed records and other documentary linkage may suffice when the original file has been misplaced by the department. Where refund is admissible and payment is delayed due to departmental lapse, statutory interest is also payable on the refunded amount. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792810 Under the SAD refund scheme in Notification No. 102/2007-Cus., refund should not be denied on a hyper-technical view of invoice endorsement where the substantive conditions are met, namely payment of special additional duty and subsequent sale of the imported goods on payment of VAT or sales tax. The endorsement requirement is procedural and serves to prevent double benefit, so reconstructed records and other documentary linkage may suffice when the original file has been misplaced by the department. Where refund is admissible and payment is delayed due to departmental lapse, statutory interest is also payable on the refunded amount. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792810