CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]

CESTAT - Refund claim - Import of Shoes - Allegation - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the refund claim of Special Additional Duty (SAD) on the import of shoes on the ground of non-inclusion of allegation in the show cause notice (SCN).  Katyal Metal Agencies, the appellant assessee was an importer and imported shoes…

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