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Refund Claim Denied Due to Missing Certificate on Invoices for Special Additional Duty u/s 3(5) of Customs Act.

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Full Text of the Document

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....Denial of refund claim of SAD - Invoices did not contain certificate stating no credit of additional duty of customs levied u/s 3(5) of Customs Act, 1975 shall be admissible - refund denied - AT....

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