https://www.taxtmi.com/caselaws?id=257618 The Appellate Tribunal ruled in favor of the appellant, allowing the appeal for the refund of Special Additional Duty (SAD). The Tribunal found that the appellant, as a trader, cleared goods on payment of VAT/CST, as required, and the invoice contained the necessary endorsement regarding the non-admissibility of additional duty on customs. The Tribunal emphasized the importance of proper endorsements on invoices and clarified the eligibility requirements for SAD refund under Section 28C of the Customs Act. The impugned order was set aside, and the Adjudicating Authority was directed to implement the decision within 30 days. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 17 Mar 2015 19:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257618 The Appellate Tribunal ruled in favor of the appellant, allowing the appeal for the refund of Special Additional Duty (SAD). The Tribunal found that the appellant, as a trader, cleared goods on payment of VAT/CST, as required, and the invoice contained the necessary endorsement regarding the non-admissibility of additional duty on customs. The Tribunal emphasized the importance of proper endorsements on invoices and clarified the eligibility requirements for SAD refund under Section 28C of the Customs Act. The impugned order was set aside, and the Adjudicating Authority was directed to implement the decision within 30 days. Case-Laws Customs Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257618