https://www.taxtmi.com/caselaws?id=762372 CESTAT Chennai allowed refund claim for 4% SAD levied under Customs Tariff Act, 1975 on imported adapter plates, power cables and APC receiver. Revenue rejected claim citing lack of mandatory endorsement under Notification 102/2007-Cus. Tribunal relied on Chowgule Company precedent and held that CA certificate with reconciliation statement provided adequate support for refund. Court emphasized that blocking legitimate claims without proper examination causes disservice to trade and should be avoided. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762372 CESTAT Chennai allowed refund claim for 4% SAD levied under Customs Tariff Act, 1975 on imported adapter plates, power cables and APC receiver. Revenue rejected claim citing lack of mandatory endorsement under Notification 102/2007-Cus. Tribunal relied on Chowgule Company precedent and held that CA certificate with reconciliation statement provided adequate support for refund. Court emphasized that blocking legitimate claims without proper examination causes disservice to trade and should be avoided. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762372