Refund of SAD - the invoices have been raised prior to issuance ...
Appeal Allows Refund of Special Additional Duty; Invoices Issued Pre-Customs Clearance Not Proof of Sale or Delivery.
August 25, 2017
Case Laws Customs AT
Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove that the goods have been sold and delivered to the buyers - appeal allowed
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