https://www.taxtmi.com/caselaws?id=436760 The Tribunal allowed the appeals, overturning the denial of refund claims for Special Additional Duty (SAD) under Notification No. 102/2007-Cus. It held that the appellants complied with all conditions, including VAT/Sales Tax payment. Recovery proceedings under Section 28 of the Customs Act were deemed unjustified as the refund orders were final. Penalties under Sections 114A and 114AA were invalidated due to lack of fraudulent intent. The Tribunal emphasized the need for timely initiation of recovery proceedings. The appellants were granted relief, and the recovery proceedings were declared illegal. en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 20 Apr 2023 10:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436760 The Tribunal allowed the appeals, overturning the denial of refund claims for Special Additional Duty (SAD) under Notification No. 102/2007-Cus. It held that the appellants complied with all conditions, including VAT/Sales Tax payment. Recovery proceedings under Section 28 of the Customs Act were deemed unjustified as the refund orders were final. Penalties under Sections 114A and 114AA were invalidated due to lack of fraudulent intent. The Tribunal emphasized the need for timely initiation of recovery proceedings. The appellants were granted relief, and the recovery proceedings were declared illegal. Case-Laws Customs Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436760