https://www.taxtmi.com/caselaws?id=792806 SAD refund under Notification No. 102/2007-Cus. could not be denied on jurisdictional objection or insistence on original documents where the department had earlier received the records, their non-traceability was explained, and reconstruction through secondary evidence was accepted. The Tribunal treated missing invoice endorsements and similar format defects as procedural, not fatal, because payment of SAD, subsequent sale on VAT/CST, and certification that credit was not availed or passed on were established. Refund was upheld to the extent supported by the record, and statutory interest applied on the admissible delayed refund. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792806 SAD refund under Notification No. 102/2007-Cus. could not be denied on jurisdictional objection or insistence on original documents where the department had earlier received the records, their non-traceability was explained, and reconstruction through secondary evidence was accepted. The Tribunal treated missing invoice endorsements and similar format defects as procedural, not fatal, because payment of SAD, subsequent sale on VAT/CST, and certification that credit was not availed or passed on were established. Refund was upheld to the extent supported by the record, and statutory interest applied on the admissible delayed refund. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792806