Refund of SAD - mis-match of description of the goods - The SAD ...

Appellant Wins Refund of Special Additional Duty Despite Goods Description Mismatch Under Notification No. 102/2007-Cus.

April 16, 2020

Case Laws     Customs     AT

Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT

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