https://www.taxtmi.com/caselaws?id=798643 Limitation for a departmental Customs Act appeal is determined by its original filing date; call-book placement and later renumbering do not create a fresh appeal. SAD refund under Notification No. 102/2007-Cus. requires payment at import, subsequent sale, VAT/CST payment, and supporting records. Verified Bills of Entry, sales invoices, reconciliation, and reliable Chartered Accountant certification can establish correlation despite generic goods descriptions or differing grade nomenclature. Consignment-agent sales do not defeat refund where authority to sell and tax-payment correlation are certified. On these requirements, refund remains admissible and recovery based solely on denial cannot continue. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798643 Limitation for a departmental Customs Act appeal is determined by its original filing date; call-book placement and later renumbering do not create a fresh appeal. SAD refund under Notification No. 102/2007-Cus. requires payment at import, subsequent sale, VAT/CST payment, and supporting records. Verified Bills of Entry, sales invoices, reconciliation, and reliable Chartered Accountant certification can establish correlation despite generic goods descriptions or differing grade nomenclature. Consignment-agent sales do not defeat refund where authority to sell and tax-payment correlation are certified. On these requirements, refund remains admissible and recovery based solely on denial cannot continue. Case-Laws Customs Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798643