SAD Refund Granted: Accounting procedures usually include past periods: CESTAT

Commissioner of Customs Vs Doosan Infracore India Pvt. Ltd. (CESTAT Chennai) Introduction: In a recent landmark case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai ruled in favor of Doosan Infracore India Pvt. Ltd., dismissing the appeal of the Department of Revenue, Commissioner of Customs. The contention pertained to the refund of the Special Additional Duty (SAD) on the ground of the disclosure of relevant documents. Analysis: The respondent, Doosan Infracore India Pvt. Ltd., had filed for a refund of the SAD under Notification No. 102/2007-Cus. The department ap...