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

Customs

April 16, 2020

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

View Source

← Previous Next →

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

Customs

April 16, 2020

You may also like:

Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal...

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

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 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

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

SAD refund - Once it is clear that by making a mismatch between the description contained in the original packing list and the description of the goods locally sold, an...

Refund of Additional Customs Duty - refund rejected on the ground that the claimant is not the importer of the goods - The agreement is sufficient evidence to satisfy...

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has...

Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification...

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Quick Updates: