Refund of ACD on Import cannot be Rejected Merely for Missing Model Number in Sale Invoice

Johnson Lifts Pvt. Ltd. Vs. Assistant Commissioner of Custom (Refunds) (Madras High Court) The issue under consideration is whether the rejection of refund of additional custom duty merely because the model number is missing in sale invoice is justified in law? High Court states that, Notification No.102/2007 dated 14.09.2007, provides for refund of Additional Duty of Customs paid under Section 3(5) of the Customs Tariff Act, 1975 upon sale of imported goods in India, subject to certain conditions. Among the conditions prescribed, the importer was required to pay the appropriate Sales Tax or V...