SAD Refund on Shoe Import cannot be rejected if rejection Grounds not in SCN

Katyal Metal Agencies Vs Commissioner of Customs (CESTAT Kolkata) Introduction: In a recent decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed the case of Katyal Metal Agencies vs. Commissioner of Customs. The case involved the rejection of a refund claim for Special Additional Duty (SAD) paid on shoe imports due to the non-inclusion of an allegation in the show cause notice. The appellant challenged the rejection, asserting that the limitation period for filing the appeal was incorrect. Detailed Analysis: The appellant, an importer, had imported shoes...