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.
Facts of the case:
The assessee company filed a claim for refund of Special Additional duty of customs (SAD) u/ Notification No. 102/2007 dated 2...
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Author Bio
sir
what is the lead time for refund of SAD -any guidelines in ACT