https://www.taxtmi.com/caselaws?id=437178 The case involved a dispute over the rejection of a refund claim for Special Additional Duty (SAD) under the Customs Tariff Act, 1975. The Commissioner (Appeals) allowed the importer's appeal, ordering the sanction of the refund despite the original authority's rejection based on non-claiming of exemption under Notification No.29/2010. The Tribunal upheld the decision, emphasizing that reassessment is not necessary for refund claims under certain notifications and that the importer's choice of exemption notification is valid, rejecting the department's argument to challenge the assessment. en-us Fri, 28 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 09:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437178 The case involved a dispute over the rejection of a refund claim for Special Additional Duty (SAD) under the Customs Tariff Act, 1975. The Commissioner (Appeals) allowed the importer's appeal, ordering the sanction of the refund despite the original authority's rejection based on non-claiming of exemption under Notification No.29/2010. The Tribunal upheld the decision, emphasizing that reassessment is not necessary for refund claims under certain notifications and that the importer's choice of exemption notification is valid, rejecting the department's argument to challenge the assessment. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437178