SAD Refund Cannot Be Rejected for Invoice Endorsement Defects: CESTAT Chennai

Cape Electric Corporation Vs Commissioner of Customs (CESTAT Chennai) Based on the CESTAT Chennai order in Cape Electric Corporation Vs Commissioner of Customs, the Tribunal examined whether SAD refund claims under Notification No.102/2007-Cus. could be denied solely due to absence or variation of endorsement in certain sales invoices, particularly when the original refund records had been misplaced by the department. The appellant had filed three SAD refund claims totaling ₹18,82,526 in relation to imports covered by 27 Bills of Entry. The claims were initially rejected on the ground that t...