https://www.taxtmi.com/caselaws?id=400260 The Tribunal allowed the appeal, setting aside the order and granting the appellant a refund of SAD paid on imported oats. The Tribunal held that the oats were sold "for subsequent sale" despite repacking and fumigation, which did not amount to manufacturing. Refund claims were not time-barred as the limitation period starts after sale and document submission. The imposed penalty under Section 114AA of the Customs Act was deemed unjustified and fully set aside. The appellant succeeded in the appeal with consequential benefits. en-us Thu, 29 Oct 2020 00:00:00 +0530 Mon, 02 Nov 2020 14:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400260 The Tribunal allowed the appeal, setting aside the order and granting the appellant a refund of SAD paid on imported oats. The Tribunal held that the oats were sold "for subsequent sale" despite repacking and fumigation, which did not amount to manufacturing. Refund claims were not time-barred as the limitation period starts after sale and document submission. The imposed penalty under Section 114AA of the Customs Act was deemed unjustified and fully set aside. The appellant succeeded in the appeal with consequential benefits. Case-Laws Customs Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400260