SAD Refund Cannot be Denied by treating Correlation Certificate Issued by CA as invalid

Veneer Mills Vs Commissioner of Customs (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently rendered a significant decision in the case of Veneer Mills versus the Commissioner of Customs concerning the refund of Special Additional Duty (SAD) paid on imported goods. The case centered around the rejection of a refund claim under Notification No. 102/2007-Cus dated 14.9.2007, as amended, on the grounds of purported discrepancies between the descriptions of goods in the Bill of Entry and the commercial invoice. The appellant, Veneer Mills, had filed a ...