Refund was allowable under Notification No. 102/2007-Customs on Commercial Invoices even if without SAD Endorsement

N.R. Colours Ltd Vs Commissioner of Customs (CESTAT Chennai) Conclusion: Refund of Special Additional Duty (SAD) could not be denied merely because commercial invoices did not carry the endorsement required under Notification No. 102/2007-Customs, when all other substantive requirements were satisfied. Held: Assessee-company had imported certain chemicals during 2013 and paid 4% SAD. The company later claimed a refund of Rs. 3,10,795 under the said notification. The refund was rejected by Adjudicating authority, and Commissioner (Appeals) upheld the rejection on the ground that some sales invo...