Custom Authority cannot insist for producing entire original VAT/ST challans if no deficiency memo

Aditya Chemicals Vs Commissioner of Customs (CESTAT Chennai)

Production of original VAT or Sales Tax Challans not required for grant of SAD refund unless any deficiency memo is issued

The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, Chennai (the CESTAT Chennai) in the case of M/s Aditya Chemicals v. Commissioner of Customs [Customs Appeal No.40592 of 2021 decided on October 12, 2021] has held that the Customs Authority cannot insist on prod

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