Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]
The tribunal viewed that when the chartered accountant has examined the documents relating to the import as well as the sales as accounted by the appellant and issued a correlation certificate, the department cannot deny the refund stating that the said certificate is not valid
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that refund of Special Additional Duty ( SAD ) cannot be denied stating invalidity of certificate even after issuance of correlation certificate. The tribunal viewed that when the chartered accountant has examined the documents relating to the import…
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