https://www.taxtmi.com/caselaws?id=259323 The Tribunal allowed the appeal filed by M/s. Can-Pack India Pvt. Ltd. against the rejection of their refund claim for 4% additional duty of Customs (SAD) on imported goods. The Tribunal held that the second part refund claim was admissible under Section 3(5) of Customs Tariff Act and Notification No. 102/2007, emphasizing that procedural requirements cannot override substantive benefits accrued under a Notification. The Tribunal directed the adjudicating authority to process the refund claim within eight weeks from the date of the order. en-us Wed, 17 Sep 2014 00:00:00 +0530 Thu, 07 May 2015 07:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259323 The Tribunal allowed the appeal filed by M/s. Can-Pack India Pvt. Ltd. against the rejection of their refund claim for 4% additional duty of Customs (SAD) on imported goods. The Tribunal held that the second part refund claim was admissible under Section 3(5) of Customs Tariff Act and Notification No. 102/2007, emphasizing that procedural requirements cannot override substantive benefits accrued under a Notification. The Tribunal directed the adjudicating authority to process the refund claim within eight weeks from the date of the order. Case-Laws Customs Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259323