Recovery of SAD Refund is not valid when Assessee compiled with all conditions under Refund Notification: CESTAT [Read Order]

CESTAT Ahmedabad - SAD - Assessee - Refund - Recovery - taxscan

In a recent case, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the recovery of a Special Additional Duty (SAD) refund is not valid when assessee has complied with all conditions under refund notification. Shyam Timber Pvt Ltd, the appellant challenged the order by which the Adjudicating…

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