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2019 (2) TMI 446 - AT - CustomsRefund of SAD - N/N. 102/2007-cus dated 14.09.2007 - rejection on the ground there is mismatch in their invoice produced along with appeals in respect of bills of entries at the time of clearance of goods vis-a-vis those issued at the time of sale of the good by the importer - Held that:- The appellant failed to produce the triplicate copies of bill of entry, the sales invoice indicating that the VAT has been paid at the time of sale of the goods and the same is required to be made by the appellant while claiming the refund - appeal allowed by way of remand to the Original Adjudicating Authority to verify the identity of goods as per serial number.
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