CESTAT allows SAD refund as substantive conditions satisfied

The Chennai CESTAT allowed refund of Special Additional Duty (SAD) amounting to ₹1.86 crore under Notification No. 102/2007-Cus. and held that procedural deficiencies such as absence of original documents, missing invoice endorsements and document-format objections cannot defeat a refund claim where substantive conditions have been satisfied. The Tribunal further directed grant of statutory interest on the refund amount under Section 27A of the Customs Act.