https://www.taxtmi.com/highlights?id=77639 CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found that refund claims met notification and circular requirements, including certification by a chartered accountant to avoid unjust enrichment. Adjudicating authority followed board guidelines in sanctioning refunds. Previous tribunal decisions favored respondents, dismissing revenue appeals. Distinction made from a Supreme Court case not applicable to SAD refund cases. en-us Wed, 22 May 2024 06:56:29 +0530 Wed, 22 May 2024 06:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77639 CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found that refund claims met notification and circular requirements, including certification by a chartered accountant to avoid unjust enrichment. Adjudicating authority followed board guidelines in sanctioning refunds. Previous tribunal decisions favored respondents, dismissing revenue appeals. Distinction made from a Supreme Court case not applicable to SAD refund cases. Highlights Customs Wed, 22 May 2024 06:56:29 +0530 https://www.taxtmi.com/highlights?id=77639