CESTAT Rejects SAD Refund Claim as Duty Must Be Paid Before Seeking Refund

Enterprise International Ltd. Vs Commissioner of Customs (CESTAT Chennai) SAD Liability Upheld Because Exemption Was Withdrawn Before Import Date; VAT Exemption in One State Cannot Eliminate SAD Liability Across India; CESTAT Says SAD Refund Mechanism Requires Prior Payment of Duty; Provisional Assessment Dispute on CVD Does Not Affect SAD Demand. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai dismissed the appeal filed by Enterprise International Ltd. challenging the demand of 4% Special Additional Duty of Customs (SAD) on imported silk fabrics. The appellant had imp...