Home Case Index All Cases Customs Customs + AT Customs - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1311 - AT - CustomsRefund claim of SAD - two refund claims filed by assessee in the month of July,2013 - CBEC Circular no. 6/2008-CUSTOMS dated 28.04.2008 states that assessee is required to file one refund claim in one calendar month - invoice showing SAD not having the corresponding invoices accompanied with the Bill of Entry which evidence the payment of VAT by the appellant - Held that: - to remand matter back to the adjudicating authority to verify the fact whether appellant has paid VAT / CST at the time of clearance of the goods by them for which they have paid SAD at the time of importation of the goods - appeal disposed off.
|