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Case Law Details

Case Name : Principal Commissioner of Customs Vs Riso India Private Limited (Delhi High Court)
Related Assessment Year :
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Brief of the case:

  • The Hon’ble Delhi High Court in the case of Riso India Private Limited held that the Special Additional Duty of Customs is also a duty leviable under Customs Act,1962 and all the procedures regarding demand, refund , drawback as applicable to all other custom duties would also be applicable to SAD.
  • Therefore, refund of SAD is well covered by Sec 27 and resultantly delayed refund would entitle assessee for interest u/s 27A.

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