https://www.taxtmi.com/caselaws?id=365165 The Tribunal allowed the appeal regarding the refund of the 4% Special Additional Duty (SAD) paid during the import of goods under Notification No.102/2007-Cus. The rejection of the refund claim by the Deputy Commissioner and the Commissioner (Appeals) was overturned based on the precedent set by a Larger Bench decision emphasizing the necessity of specific particulars in invoices for claiming credit. The Tribunal directed authorities to process the refund, except for two Bills of Entry, within 30 days with applicable interest. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365165 The Tribunal allowed the appeal regarding the refund of the 4% Special Additional Duty (SAD) paid during the import of goods under Notification No.102/2007-Cus. The rejection of the refund claim by the Deputy Commissioner and the Commissioner (Appeals) was overturned based on the precedent set by a Larger Bench decision emphasizing the necessity of specific particulars in invoices for claiming credit. The Tribunal directed authorities to process the refund, except for two Bills of Entry, within 30 days with applicable interest. Case-Laws Customs Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365165