SAD Refund Allowed as Invoice Format Differences Held Procedural, Not Substantive

Akshay Impex Vs Commissioner of Customs (CESTAT Chennai) The present appeals arose from the rejection of two refund claims filed under Notification No. 102/2007-Cus dated 14.09.2007, seeking refund of Special Additional Duty (SAD) paid at the time of import. The Deputy Commissioner, through Orders-in-Original dated 08.10.2012, rejected refund claims of ₹2,51,046 and ₹2,63,572 relating to different imported goods. The rejection was based on alleged non-compliance with paragraph 2(b) of the Notification, citing absence of proper endorsement in sales invoices regarding non-admissibility of SA...