https://www.taxtmi.com/highlights?id=103614 Departmental appeal limitation after recall from the call book is determined by the original filing date; administrative renumbering does not create a fresh appeal or make it time-barred. For special additional duty refund on imported plastic granules, generic sale-invoice descriptions did not negate correlation where Bills of Entry, sale invoices, reconciliation, VAT/CST payment records and a Chartered Accountant's certificate supported the claim. Sales through consignment agents did not independently justify rejection absent a specific documentary defect. Wikipedia material could not displace contemporaneous import and sale records. The refund sanction was restored, while the departmental appeal failed on merits. en-us Thu, 10 Sep 2026 08:51:20 +0530 Thu, 10 Sep 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103614 Departmental appeal limitation after recall from the call book is determined by the original filing date; administrative renumbering does not create a fresh appeal or make it time-barred. For special additional duty refund on imported plastic granules, generic sale-invoice descriptions did not negate correlation where Bills of Entry, sale invoices, reconciliation, VAT/CST payment records and a Chartered Accountant's certificate supported the claim. Sales through consignment agents did not independently justify rejection absent a specific documentary defect. Wikipedia material could not displace contemporaneous import and sale records. The refund sanction was restored, while the departmental appeal failed on merits. Highlights Customs Thu, 10 Sep 2026 08:51:20 +0530 https://www.taxtmi.com/highlights?id=103614