Seeking to recover the refund of SAD already sanctioned - ...

Tribunal Grants Refund on Special Additional Duty for Imported Timber, Exempting Endorsement Requirement for Non-Dealers.

March 26, 2024

Case Laws     Customs     AT

Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to the refund despite selling cut and sawn timber logs. Citing legal precedents and the purpose of the exemption notification, the Tribunal ruled that the conversion of logs did not disqualify the appellant from the refund. - The Tribunal agreed with the appellant that as they were not registered dealers, the requirement for endorsement on invoices did not apply to them.

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