Recovery of refund claim of SAD - Only condition of the ...
Authority Lacks Jurisdiction to Assess Sales Tax in Special Additional Duty Refund Case; VAT Payment is Sole Condition.
February 27, 2014
Case Laws Customs AT
Recovery of refund claim of SAD - Only condition of the notification in question is payment of appropriate VAT or sales tax. They are not having jurisdiction to go into the question of correctness of sales tax paid by the assessee. - AT
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