2026-VIL-973-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Refund of Special Additional Duty (SAD) - Procedural Deficiency vs. Substantive Compliance – Rejection of refund of SAD on grounds of non-production of original documents, absence of endorsement on invoices, lack of correlation between imported and sold goods, and alleged jurisdictional infirmity – Appellant-importer submitted all original documents which were acknowledged by the Department but subsequently became untraceable due to reorganization of Commissionerates - Whether rejection of refund claims is sustainable when the importer has substantially complied with substantive conditions of the Notification – HELD - The record that the importer had duly filed original documents which were acknowledged by the department, and the subsequent loss of these documents cannot be attributed to the importer's failure - The requirement of endorsement on invoices is not mandatory and substantive conditions are satisfied once it is established that the importer had not passed on Special Additional Duty credit and goods suffered VAT/CST on subsequent sale - The Specified Officer of the SEZ specifically confirmed discharge of duties including SAD and maintenance of records relating to duty payments – The procedural infractions cannot defeat substantive entitlement. The refund claims must be processed in accordance with Board Circulars No. 6/2008-Cus, 16/2008-Cus, and 18/2010-Cus which reflect the Board's policy that SAD refund is a beneficial scheme to be implemented in a facilitative manner. The importer cannot be denied statutory benefit of interest under Section 27A of the Customs Act since the refund claims came to be rejected on account of jurisdictional uncertainty which itself subsequently stood clarified - The jurisdictional refund sanctioning authority is directed to grant refund together with applicable interest under Section 27A of the Customs Act, 1962 – The appeal is allowed
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