Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights This

Refund of SAD - sale invoices submitted has not been either ...

Customs

Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone taking credit of duty paid, even the buyers have categorically stated that they have not availed any credit on those invoices and this in a way comply with the conditions of the N/N. 102/2007 - refund allowable

View Source

 


 

You may also like:

  1. Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established...

  2. Refund claim of 5% additional duty - even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. - AT

  3. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

  4. Refund of SAD - when the sales invoices showed the amount of SAD as zero, the same is sufficient compliance with the condition of endorsement of invoices to reflect that...

  5. Refund claim of 4% of SAD - There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice - AT

  6. Reversal of input tax credit - n cases of mismatch, as per the Circular, the Assessing Officers are directed to enclose full particulars, invoice-wise, either in printed...

  7. 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...

  8. Cenvat Credit - duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - pre-printed of the invoices are required - stay granted...

  9. Input Tax Credit - discount/incentive received - sale of goods at a rate lower than the price shown in the VAT invoice - ITC cannot be disallowed - HC

  10. 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...

 

Quick Updates:Latest Updates