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2018 (8) TMI 636 - AT - CustomsSAD Refund - whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two separate Bills of Entry, within the same calendar month? - Held that:- The restriction is with respect to a particular Bill of Entry, and there is no restriction for the assessee to file separate refund claims in a particular month with respect to different Bills of Entry - the refund claim has to be processed with respect to a particular Bill of Entry, and the goods sold by their subsequent sale and sales tax having been paid. Therefore, there is no illegality and or violation or procedural infirmity in making two refund claims in respect of two different Bills of Entry. Refund granted - appeal allowed - decided in favor of appellant.
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