Refund of SAD - Notification No. 102/2007 - refund claim was ...

Refund Claim for Special Additional Duty Approved Despite Missing Original TR-6 Challan, Bond and Copy Provided.

November 23, 2013

Case Laws Customs AT

Refund of SAD - Notification No. 102/2007 - refund claim was rejected on the ground that original TR-6 challan was not filed - they had filed a bond with copy of the challan - refund allowed - AT

View Source

← Previous Next →

Refund of SAD - Notification No. 102/2007 - refund claim was ...

Refund Claim for Special Additional Duty Approved Despite Missing Original TR-6 Challan, Bond and Copy Provided.

November 23, 2013

Case Laws Customs AT

You may also like:

Whether the refund claim can be sanctioned without availability of proof of payment in the shape of Original TR 6 Challan - only for want of Original TR 6 Challan...

Denial of refund claim - Original TR-6 challan not produced - attested Xerox copy of the Challan in Form T.R. 6 is sufficient and there is no requirement to file the...

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 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 claim of Special Additional Duty (SAD), which is in lieu of sales tax - rejection on the ground of time limitation - the expression “so far as may be” used in the...

Refund claim of Special Additional Duty (SAD), under Customs Act, in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble High Court has clearly...

CENVAT Credit - Duty paying document - Additional / differential CVD paid on TR-6 Challan being differential duty - credit allowed - AT

CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and...

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

Refund of service tax by way of self adjustment under rule 6(4A) / 6(4B) - In the present case the claim for refund has arisen on account of interpretation of law and...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

The CBIC circular enabled electronic voluntary self-initiated payments on ICEGATE e-Payment platform to replace manual TR-6 challan payments. Users registered on ICEGATE...

Quick Updates: