https://www.taxtmi.com/caselaws?id=447568 CESTAT Kolkata dismissed Revenue's appeal regarding SAD refund where payment was made through DEPB scrip rather than cash. The Tribunal upheld the Commissioner (Appeals) order following Delhi HC precedent in Allen Diesels India case, which held that departmental circulars cannot introduce additional refund conditions not present in the original Notification No. 102/2007-Customs. The judicial pronouncement established that such circulars improperly amended the notification by adding unauthorized eligibility criteria for refunds. en-us Thu, 23 Nov 2023 00:00:00 +0530 Sat, 30 Dec 2023 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447568 CESTAT Kolkata dismissed Revenue's appeal regarding SAD refund where payment was made through DEPB scrip rather than cash. The Tribunal upheld the Commissioner (Appeals) order following Delhi HC precedent in Allen Diesels India case, which held that departmental circulars cannot introduce additional refund conditions not present in the original Notification No. 102/2007-Customs. The judicial pronouncement established that such circulars improperly amended the notification by adding unauthorized eligibility criteria for refunds. Case-Laws Customs Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447568