CESTAT Orders Refund of SAD on the basis of TR-6 Challan Evidence

Varian Medical Systems International (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) In a ruling by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, Varian Medical Systems International (India) Pvt. Ltd. has successfully challenged the denial of a Special Additional Duty (SAD) refund. The tribunal set aside earlier orders and directed the customs authorities to process a refund claim amounting to Rs. 2,87,801. The case centered on SAD paid on goods imported through three Bills of Entry in April, May, and June 2017. Varian Medical Systems subsequently applie...