Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

Commissioner of Customs, Goa Vs Goa Golf Club Private Limited (CESTAT Mumbai)

In appeal, the Ld. Commissioner (appeals) allowed the appeal and sanctioned refund. Hence, appeal by Revenue. Hon’ble CESTAT, Mumbai dismissed the appeal filed by the Department.

The appellant purchased a vessel. It was manufactured in the custom bonded warehouse. At the time of debonding, bill of entry was filed. Special additional duty (SAD) was paid on the vessel. VAT was also paid at the time of purchase of the vessel. Accordingly, it filed claim for refund of SAD paid on the vessel in terms

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