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Refund of SAD paid via DEPB Scrip is available
Case Law Details
- Case Name
- Virgo Suitings Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Virgo Suitings Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT held that benefit of refund of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008 is available even if the same is paid through DEPB scrip.
Facts-
The appellant filed refund claims of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008. Notably, the Adjudicating Authority sanctioned the refund of duty which was paid in cas...
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