Importer Denied SAD Refund Due to Time Limitations Amid COVID-19 Sales Delays; Referred to Larger Bench for Review.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country, second wave of Pandemic and various parts of India is under locked down, if the importer failed to sell the imported goods, the importer shall be put on another burden of SAD which is otherwise entitled of refund on payment of VAT/Sales tax. - Matter referred to larger bench - AT....