Traders Eligible for SAD Exemption Without Duty Endorsement on Invoices

Avon Cycles Ltd Vs Commissioner of Customs (CESTAT Bangalore)

In the case of Avon Cycles Ltd vs Commissioner of Customs, the primary issue revolved around the refund of Special Additional Duty (SAD) amounting to ₹43,798. Avon Cycles imported bicycles under Bills of Entry dated June 27, 2011, and August 18, 2011. After the sale of these bicycles and subsequent sales tax payment, the company submitted a refund application supported by a certificate from a Chartered Accountant. This certificate confirmed that the consignee had not claimed CENVAT credit on the SAD pa

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