https://www.taxtmi.com/caselaws?id=444677 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the appellant, an importer of shoes, who sought refunds for Special Additional Duty (SAD) paid during importation. The Tribunal determined that the appellant was eligible for a refund if both Countervailing Duty (CVD) and Sales Tax/VAT obligations were met. The adjudicating authority's rejection of the refund claims as time-barred was deemed unsustainable since it was not mentioned in the initial show cause notice. Consequently, the Tribunal allowed the appeals and upheld the refund claims, overturning the Commissioner(Appeals)' decision. en-us Mon, 16 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444677 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the appellant, an importer of shoes, who sought refunds for Special Additional Duty (SAD) paid during importation. The Tribunal determined that the appellant was eligible for a refund if both Countervailing Duty (CVD) and Sales Tax/VAT obligations were met. The adjudicating authority's rejection of the refund claims as time-barred was deemed unsustainable since it was not mentioned in the initial show cause notice. Consequently, the Tribunal allowed the appeals and upheld the refund claims, overturning the Commissioner(Appeals)' decision. Case-Laws Customs Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444677