The case involves a dispute over the refund of Special ...

Dispute over refund of SAD resolved! Tribunal rules in favor of appellant citing compliance with conditions and CA certificate.

June 28, 2024

Case Laws Customs AT

The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected solely based on a technical violation. The appellant had paid the duty at the time of import and also paid VAT upon selling the goods, complying with relevant conditions. The statutory auditor confirmed that the duty amount was not passed on to buyers. Citing precedent, the Tribunal emphasized that once a Chartered Accountant certificate is provided, and in the absence of fraud, the refund claim should be granted. The Tribunal set aside the order rejecting the refund claim, stating it was not sustainable.

View Source

← Previous Next →

The case involves a dispute over the refund of Special ...

Dispute over refund of SAD resolved! Tribunal rules in favor of appellant citing compliance with conditions and CA certificate.

June 28, 2024

Case Laws Customs AT

You may also like:

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 - 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...

Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate...

Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to...

Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

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

Compliance with rule 3A by certain Nidhis - Rule 23A of the Nidhi Rules, 2014 - As amended

Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

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...

Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

The case involved CENVAT credit on CVD and SAD components under CENVAT Credit Rules, 2004. The tribunal held that the appellant was entitled to a refund as they could...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Quick Updates: