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Customs - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund of SAD - payment of 4% SAD has not been made by cash, but ...


Refund of Special Additional Duty Granted Using Reward Scrip Despite Notification 102/07 Not Requiring Initial Cash Payment.

February 13, 2016

Case Laws     Customs     AT

Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification No. 102/07 that SAD should initially be paid through cash - refund allowed - AT

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