https://www.taxtmi.com/caselaws?id=371188 The Tribunal allowed the appeal, granting the appellant's Domestic Tariff Area (DTA) unit the refund of Special Additional Duty (SAD) paid on goods transferred from the Special Economic Zone (SEZ) unit. The Tribunal held that the DTA unit qualified as the importer under Notification No. 102/2007-Cus, meeting all conditions for the refund claim. The lower authorities' rejection was overturned due to errors in procedural compliance and misinterpretation of the term "importer" under the SEZ Act. The appeal was successful, and the impugned order was set aside, providing consequential relief to the appellant. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371188 The Tribunal allowed the appeal, granting the appellant's Domestic Tariff Area (DTA) unit the refund of Special Additional Duty (SAD) paid on goods transferred from the Special Economic Zone (SEZ) unit. The Tribunal held that the DTA unit qualified as the importer under Notification No. 102/2007-Cus, meeting all conditions for the refund claim. The lower authorities' rejection was overturned due to errors in procedural compliance and misinterpretation of the term "importer" under the SEZ Act. The appeal was successful, and the impugned order was set aside, providing consequential relief to the appellant. Case-Laws Customs Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371188