Case Law Details
Case Name : ABB Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No.40787 of 2013
Date of Judgement/Order : 15/03/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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ABB Limited Vs Commissioner of Customs (CESTAT Chennai)
Brief facts of the case are that the appellant filed refund claim in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended. The refund claim was for refund of 4% of Special Additional Duty (SAD) paid by them at the time of import of the goods. The refund
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