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:

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