Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Refund of SAD - when the sales invoices showed the amount of SAD ...


Refund Granted for Special Additional Duty Despite Zero Amount on Sales Invoices, Complies with Non-Passing Requirement.

February 23, 2014

Case Laws     Customs     AT

Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that SAD has not been passed on to the buyers - AT

View Source

 


 

You may also like:

  1. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  2. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

  3. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  4. Unable to avail and utilized Cenvat Credit - Refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) - The order under challenge has wrongly rejected...

  5. Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the...

  6. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

  7. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

  8. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  9. Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant...

  10. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

  11. Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies...

  12. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  13. Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

  14. Refund of SAD / Additional Duty of 4% - Validity of Sale transaction – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST –...

  15. The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit,...

 

Quick Updates:Latest Updates