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

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