Refund of 4% SAD cannot be denied for trivial procedural requirement

Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)

In the case of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad, before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, the issue revolved around the denial of a refund claim for 4% Special Additional Duty (SAD). Despite procedural disputes, CESTAT Ahmedabad ruled in favor of Hamilton Housewares, allowing their refund claim.

Hamilton Housewares Pvt Ltd, engaged in importing goods and paying appropriate

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