Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1246 - AT - CustomsSAD Refund - N/N. 102/97-Cus. - Jurisdiction - refund applied before wrong officer - Held that: - Special Additional Duty (SAD) @ 4% was introduced to provide a level playing field to the domestic manufacturers who suffer VAT (which is not leviable on the imports). If the imported goods are further sold on payment of VAT, the SAD is refunded as per the notification 102/97-Cus. The technical fault of the assessee in applying for the refund to the wrong officer and the fault of the departmental officers in sanctioning the refund are both Revenue neutral. Appeal dismissed - decided against Revenue.
|