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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund of SAD - N/N. 102/2007 - There is no stipulation in the ...

Customs

May 9, 2017

Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount - refund allowed- AT

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