Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]

By Shabna Rahim - On June 4, 2023 5:00 pm - 2 mins read

Claim for Refund of Special Additional Duty - Payment of Duty - CESTAT - TAXSCAN

The Chennai Bench of Customs, Excise Service Tax Appellate & Tribunal(CESTAT) held that the claim of refund of special additional duty(SAD) should be filed within one year from the payment of duty. M/s. Ingram Micro India Ltd, the appellant assessee filed a claim for refund of Special Additional Duty (SAD) under Notification No.102/2007, which was…

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