Home Case Index All Cases Customs Customs + AT Customs - 2021 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 355 - AT - CustomsRefund of SAD - refund rejected on the ground that the imported goods were sold prior to issuance of out of charge order by the Customs - benefit of N/N. 102/2007-Cus dated 14.9.2007 - HELD THAT:- The said issue has been settled in the case of M/S ASHWIN CORPORATION VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2017 (8) TMI 980 - CESTAT AHMEDABAD] wherein this Tribunal has held that the refund cannot be rejected merely on the ground that the imported goods were sold prior to issuance of out of charge order by the Customs. Thus, merely the goods were sold prior to issuance of out of charge order by the Customs, the refund cannot be rejected - appeal allowed - refund allowed - decided in favor of appellant.
|