Minor Procedural Lapses not Ground for denying SAD Refund: CESTAT Chennai

Noritsu India Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Chennai) In the case of Noritsu India Pvt. Ltd. vs. Principal Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai held that minor procedural lapses are not sufficient grounds for rejecting a Special Additional Duty (SAD) refund, provided that taxes are fully paid. Noritsu India had imported photofinishing equipment, paying a 4% SAD as per the Customs Tariff Act, 1975. They later applied for a refund under Notification No. 102/2007, presenting all necessary documentation, including...