4% SAD Refund Can’t Be Denied on Technicalities When CA Certificate Confirms No Unjust Enrichment

Kalpataru Power Transmission Ltd Vs Commissioner of Customs (CESTAT Chennai)

The appeal concerned the rejection of a refund claim of 4% additional duty of customs levied under Section 3(5) of the Customs Tariff Act, 1975. The refund claim, filed on 22.04.2013, was rejected by the adjudicating authority on the ground that the chartered accountant’s certificate submitted by the appellant did not meet procedural requirements prescribed under the relevant public notice and Board circulars, and that certified copies of VAT/CST returns were not furnished. The appellate authority upheld

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