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2018 (11) TMI 934 - AT - CustomsRefund of SAD - rejection on the ground of SAD - goods in question were imported on 18.12.2013 and sold on 24.12.2013 and the VAT on the goods sold was paid on 16.01.2014. The refund claim was filed on 29.12.2014 - Held that:- On identical issues in the case of Sree Krishna Enterprises [2017 (6) TMI 883 - CESTAT HYDERABAD], this Bench had held that the time limitation specified in Notification No. 102/2007-CUS as amended applies for refund of SAD. The applications for refund were correctly rejected to the extent they were time barred - appeal dismissed - decided against appellant.
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