SAD Refund Cannot Be Denied Solely for Missing Invoice Endorsements: CESTAT Chennai

Supertron Electronics Private Limited Vs Commissioner of Customs (CESTAT Chennai) The appeal arose from the rejection of refund claims filed by the appellant under Notification No. 102/2007-Cus. dated 14.09.2007, which provides for refund of Special Additional Duty (SAD) paid at the time of import, subject to fulfillment of specified conditions. The appellant, engaged in the business of trading in computer monitors and parts, had imported goods through a Special Economic Zone (SEZ) unit, namely Dell International Services India Pvt. Ltd., SIPCOT SEZ, Sriperumbudur, on payment of applicable cus...