CESTAT Allows Appeal Over Delayed Delivery of SAD Refund Sanction Order

Nitco Limited Vs Commissioner of Customs (ITAT Chennai) Introduction: In the case of Nitco Limited Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has set aside a previous order due to an unjustified delay in serving the Order-in-Original to the assessee, Nitco Limited. Nitco had initially appealed for a refund of Special Additional Duty (SAD) but was granted only a partial refund, with the rest denied without proper notification. Analysis: The dispute involved the delay in delivery of the Order-in-Original to Nitco Limited, detailing the pa...