https://www.taxtmi.com/caselaws?id=210776 The Commissioner (Appeals) allowed the refund claim of the respondent, a 100% EOU, in a case involving the payment of Special Additional Duty (SAD) for DTA sales of tea bags. The Tribunal remanded the matter to examine the refund claim solely on the time-bar issue under Section 11A of the Customs Act, 1962. The Commissioner's decision was based on the absence of a formal demand notice for duty payment, leading to the conclusion that the amount paid without such notice should be refunded. The revenue's appeal was rejected, emphasizing the legality of the Commissioner's findings. en-us Mon, 01 Aug 2011 00:00:00 +0530 Fri, 20 Feb 2026 16:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210776 The Commissioner (Appeals) allowed the refund claim of the respondent, a 100% EOU, in a case involving the payment of Special Additional Duty (SAD) for DTA sales of tea bags. The Tribunal remanded the matter to examine the refund claim solely on the time-bar issue under Section 11A of the Customs Act, 1962. The Commissioner's decision was based on the absence of a formal demand notice for duty payment, leading to the conclusion that the amount paid without such notice should be refunded. The revenue's appeal was rejected, emphasizing the legality of the Commissioner's findings. Case-Laws Customs Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210776