Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected solely based on a technical violation. The appellant had paid the duty at the time of import and also paid VAT upon selling the goods, complying with relevant conditions. The statutory auditor confirmed that the duty amount was not passed on to buyers. Citing precedent, the Tribunal emphasized that once a Chartered Accountant certificate is provided, and in the absence of fraud, the refund claim should be granted. The Tribunal set aside the order rejecting the refund claim, stating it was not sustainable.
The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected solely based on a technical violation. The appellant had paid the duty at the time of import and also paid VAT upon selling the goods, complying with relevant conditions. The statutory auditor confirmed that the duty amount was not passed on to buyers. Citing precedent, the Tribunal emphasized that once a Chartered Accountant certificate is provided, and in the absence of fraud, the refund claim should be granted. The Tribunal set aside the order rejecting the refund claim, stating it was not sustainable.
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