Refund of SAD - The main misgiving on the part of the Revenue ...

CBEC mandates statutory auditor review for SAD refund correlation; refund approved after importer's accounts examination.

November 5, 2016

Case Laws Customs AT

Refund of SAD - The main misgiving on the part of the Revenue authorities is that the correlation cannot be established beyond doubt - CBEC has made the requirement that such correlation is to be examined and certified by the statutory auditor/CA after examining the books of accounts of the importer - refund allowed - AT

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Refund of SAD - The main misgiving on the part of the Revenue ...

CBEC mandates statutory auditor review for SAD refund correlation; refund approved after importer's accounts examination.

November 5, 2016

Case Laws Customs AT

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