Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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 authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
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 authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
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