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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Refund of SAD - refund claims filed without requisite documents ...

Case Laws     Customs

January 11, 2023

Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under seizure, and the refund application would not have been acknowledged by the revenue authorities without these documents. The condition which is stated to be the reason for rejection of the refund claims is something which could not have been complied with. - Claim allowed - AT

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