CESTAT ALLAHABAD held that refund of Special Additional Duty ...

CESTAT Allahabad upheld refund of SAD on goods sold with VAT. Compliance with Notification No.102/2007 and circular No.16/2008-Cus. No unjust enrichment found.

Case Laws Customs

May 22, 2024

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 that refund claims met notification and circular requirements, including certification by a chartered accountant to avoid unjust enrichment. Adjudicating authority followed board guidelines in sanctioning refunds. Previous tribunal decisions favored respondents, dismissing revenue appeals. Distinction made from a Supreme Court case not applicable to SAD refund cases.

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CESTAT ALLAHABAD held that refund of Special Additional Duty ...

CESTAT Allahabad upheld refund of SAD on goods sold with VAT. Compliance with Notification No.102/2007 and circular No.16/2008-Cus. No unjust enrichment found.

Case Laws Customs

May 22, 2024

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