CESTAT Allows SAD Refund Despite Invoice Endorsement Failure

Palfinger Cranes India Pvt. Ltd. Vs Commissioner of Customs (Exports) (CESTAT Chennai) In a significant ruling by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Chennai, the court addressed a procedural lapse concerning the refund of Special Additional Duty (SAD) paid on imported goods. The case, Palfinger Cranes India Pvt. Ltd. vs. Commissioner of Customs (Exports), centered on whether a company could be denied a SAD refund solely for failing to include a specific endorsement on its commercial invoices. The dispute arose after Palfinger Cranes India Pvt. Ltd. imported cran...