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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Refund of SAD - It is apparent from the copy of receipt for ...


Appellant's Refund Claim for Special Additional Duty Rejected Without Valid Reason, Deemed Legally Unsound.

January 21, 2023

Case Laws     Customs     AT

Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices etc. Thus, the refund claim has been rejected without any reason and on flimsy ground. Further, such rejection of refund is bad in law - AT

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