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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Benefit of exemption of SAD - refund claims - the appellants ...


Refund Denied: Appellants Ineligible for Special Additional Duty Exemption Without Challenging Initial Assessment Order.

March 18, 2023

Case Laws     Customs     AT

Benefit of exemption of SAD - refund claims - the appellants have not challenged the order of assessment, as such, we have to hold that appellants are not eligible for the refund. The order of rejection of refund by the refund sanctioning authority is upheld. - AT

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