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Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund of SAD - what is manufactured and sold by the appellant ...


Court Denies SAD Refund: Imported Goods Differ from Sold Products, VAT Paid on "Proflex Roof" Only.

March 6, 2017

Case Laws     Customs     HC

Refund of SAD - what is manufactured and sold by the appellant is "Proflex Roof" and on such "Proflex Roof" VAT is paid. Therefore, it cannot be said the assessee has paid the VAT on the goods imported, on which, Special Additional Duty has been paid - what is sold by the appellant to his client is not the same goods which is imported - No refund - HC

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