Refund of SAD - notification no. 102/07-Cus - it was evident ...

Importer Denied Special Additional Duty Refund Due to Unfulfilled Conditions Under Notification No. 102/07-Cus.

May 17, 2014

Case Laws Customs AT

Refund of SAD - notification no. 102/07-Cus - it was evident from the invoices that necessary condition prescribed in the notification has not been fulfilled by the importer - refund denied - AT

View Source

← Previous Next →

Refund of SAD - notification no. 102/07-Cus - it was evident ...

Importer Denied Special Additional Duty Refund Due to Unfulfilled Conditions Under Notification No. 102/07-Cus.

May 17, 2014

Case Laws Customs AT

You may also like:

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...

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...

Refund of Special Additional Duty (SAD) - Period of limitation - Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2...

Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into...

CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed...

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.

Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

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...

Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

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% 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

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Quick Updates: