Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Substantial Compliance Suffices for SAD Refund Despite Invoice Format Defects | Notification 102/2007-Cus : CESTAT Chennai
CESTAT Chennai rules that minor deviations in invoice formatting cannot override the core conditions for Special Additional Duty refunds under Notification 102/2007-Cus, provided payment of duty and non-passing of incidence are proven. This empowers importers by decoupling refund eligibility from rigid procedural formalities, reinforcing that substance trumps form in customs compliance.