https://www.taxtmi.com/caselaws?id=366359 The appellant successfully challenged the rejection of a refund claim for imported goods due to a slight delay in filing, amounting to Rs. 60,587. The Member held that the appellant was entitled to the refund under Notification No.102/2007, emphasizing the purpose of Special Additional Duty (SAD) and the need to prove payment of appropriate sales tax or VAT. Following the precedent in Sony India Pvt. Ltd., the impugned order was set aside, and the appellant's claim was allowed, with reference to a similar decision in M/s.River Tradex. The appeal was allowed, and the refund claim was accepted on 31.8.2018. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 23 Nov 2018 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366359 The appellant successfully challenged the rejection of a refund claim for imported goods due to a slight delay in filing, amounting to Rs. 60,587. The Member held that the appellant was entitled to the refund under Notification No.102/2007, emphasizing the purpose of Special Additional Duty (SAD) and the need to prove payment of appropriate sales tax or VAT. Following the precedent in Sony India Pvt. Ltd., the impugned order was set aside, and the appellant's claim was allowed, with reference to a similar decision in M/s.River Tradex. The appeal was allowed, and the refund claim was accepted on 31.8.2018. Case-Laws Customs Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366359