SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

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SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

Indirect Taxes

Published on

13/04/2026

By Mariya Paliwala

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of Special Additional Duty (SAD) cannot be denied merely on account of discrepancies in invoice formats, when core conditions under the law are fulfilled. The bench of P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

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