https://www.taxtmi.com/caselaws?id=375760 The Tribunal upheld the Commissioner(Appeals)' decision in favor of the appellant regarding the refund of Special Additional Duty (SAD), ruling that the original Bill of Entry was not required for refund claims under Notification No.102/2007-CUS. The Tribunal also remanded the issue of interest on delayed refunds back to the original authority for determination based on relevant case law and the date of the original refund claim filing, as per section 27A of the Customs Act. en-us Fri, 22 Feb 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375760 The Tribunal upheld the Commissioner(Appeals)' decision in favor of the appellant regarding the refund of Special Additional Duty (SAD), ruling that the original Bill of Entry was not required for refund claims under Notification No.102/2007-CUS. The Tribunal also remanded the issue of interest on delayed refunds back to the original authority for determination based on relevant case law and the date of the original refund claim filing, as per section 27A of the Customs Act. Case-Laws Customs Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375760