CESTAT Remands SAD Refund Claim for Fresh Consideration based on new evidence

Anand Tradelink P Ltd Vs Commissioner of C.-Ahmedabad (CESTAT Ahmedabad) The case of Anand Tradelink Pvt. Ltd. versus Commissioner of Customs (Ahmedabad) revolves around a refund claim of 4% Special Additional Duty (SAD) paid on imported goods, which were subsequently sold in the domestic market. During the processing of the refund claim, the department raised an objection regarding some invoices, leading the appellant to withdraw the claim of Rs. 1,57,818/-. The remaining claim was processed, and the refund was sanctioned, but the appellant was aggrieved by the rejection of the Rs. 1,57,818/-...