CESTAT directs consideration of Fresh CA’s Certificate in SAD refund Dispute

Skylark Office Machines Vs Commissioner of Customs (Port) (CESTAT Kolkata) Introduction: A recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, involving Skylark Office Machines, brings to light an important issue related to customs duty demand. The appellant, in this case, had initially been granted a refund of Special Additional Duty (SAD) paid by them based on a Chartered Accountant’s (CA) certificate, as per Notification No. 102/2007. However, it was later discovered that the CA certificate used for the refund was not authentic. Consequently, r...