Case Law Details
Case Name : Principal Commissioner of Customs Vs Riso India Private Limited (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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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Author Bio
sir
what is the lead time for refund of SAD -any guidelines in ACT