Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s ...

Appellant Entitled to 4% Special Additional Duty Refund Due to Compliant Chartered Accountant Certificate.

August 7, 2013

Case Laws Customs AT

Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion that appellants are eligible for the refund - AT

View Source

← Previous Next →

Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s ...

Appellant Entitled to 4% Special Additional Duty Refund Due to Compliant Chartered Accountant Certificate.

August 7, 2013

Case Laws Customs AT

You may also like:

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on...

Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Quick Updates: