Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1042 - CESTAT AHMEDABADImport of ceramic tiles from abroad - Refund of SAD - Notification No. 102/2007 - Held that:- certificate issued by the VAT authorities gives the correlation between the bills of entry and the VAT paid - this cannot be one of the requirements as per the notification in the absence of specific requirement in the notification. Therefore this ground also cannot be sustained for rejection of refund claim - refund claim was rejected on the ground that original TR-6 challan was not filed. He submits that they had filed a bond with copy of the challan and in my opinion this would be sufficient - Decided in favour of assessee.
|