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 April 2014 Year 2014 This

Bar of Limitation – Refund of Special additional customs duty ...

Case Laws     Customs

April 25, 2014

Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification - amending notification must be read down to the extent that it imposes a limitation period - HC

View Source

 


 

You may also like:

  1. CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found...

  2. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

  3. SEZ unit - refund of SAD - supply of goods from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is eligible for exemption Notification No. 102/2007-Cus and...

  4. 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...

  5. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

  6. Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...

  7. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

  8. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  9. Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was...

  10. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

  11. Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the...

  12. The appellant imported parts on which Special Additional Duty (SAD) was paid, but these parts were not sold as such. Instead, they were used for installation of an...

  13. Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of...

  14. Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and...

  15. Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into...

 

Quick Updates:Latest Updates