Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is ...

Case Laws Customs

February 20, 2020

Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court that since the said circular was not brought to the notice, the Judgement is not correct. The said action on the part of the Commissioner (Appeals) amounts to contempt of the Hon'ble High Court - AT

View Source

← Previous Next →

Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is ...

Case Laws Customs

February 20, 2020

You may also like:

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...

Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC

Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export...

Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

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...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

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...

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in...

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

Refund of SAD - appellant has not adopted the same code while describing the product in their sale invoices - the adjudicating authority has not come to a conclusion...

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...

Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

Quick Updates: