![Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Customs-Duty-Demand-Special-Additional-Duty-Proper-Examination-CA-Certificate-CESTAT-Re-adjudication-taxscan.jpg "Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]")
Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for Customs duty demand on refund of...
![Sanction Order of SAD Refund not delivered to Assesee on Time: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sanction-Order-of-SAD-Refund-CESTAT-allows-Appeal-SAD-Refund-CESTAT-Appeal-Sanction-Order-taxscan.jpg "Sanction Order of SAD Refund not delivered to Assesee on Time: CESTAT allows Appeal [Read Order]")
![Importer has to Pay CVD at Time of Import of Goods for availment of SAD Refund Under Customs Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Importer-Importer-has-to-Pay-CVD-Pay-CVD-CVD-Time-of-Import-Import-of-Goods-Import-Import-of-Goods-for-availment-of-SAD-Refund-SAD-Refund-availment-of-SAD-Refund-taxscan.jpg "Importer has to Pay CVD at Time of Import of Goods for availment of SAD Refund Under Customs Notification: CESTAT [Read Order]")
![Appeal Filed After 3 Months is Barred by Limitation: CESTAT upholds Refund of SAD to Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Appeal-Filed-CESTAT-Refund-of-SAD-Appeal-Refund-SAD-Indian-Oil-Corporation-taxscan.jpg "Appeal Filed After 3 Months is Barred by Limitation: CESTAT upholds Refund of SAD to Indian Oil Corporation [Read Order]")
![CA Certificate is Enough to Explain Burden of CVD: CESTAT Upholds SAD Refund to LG Electronics India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CA-Certificate-CA-CVD-CESTAT-SAD-Refund-SAD-Refund-LG-Electronics-India-Taxscan-.jpg "CA Certificate is Enough to Explain Burden of CVD: CESTAT Upholds SAD Refund to LG Electronics India [Read Order]")
Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund of additional customs duty and noted that Customs Notification on Special Additional Duty (SAD)...
![Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Customs-Notification-Customs-Notification-on-SAD-refund-SAD-refund-filing-refund-claim-CESTAT-refund-customs-duty-taxscan.jpg "Customs Notification on SAD Refund must be Read Down when it places Restriction of one year for filing Refund Claim: CESTAT allows Refund of Additional Customs Duty [Read Order]")
![No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Notification-SAD-Refund-Refund-Customs-Excise-Service-Tax-Taxscan.jpg "No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]")
SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of SAD is available even if the rate of VAT/Sales Tax is lower than the rate of SAD or nil....
![SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/SAD-Refund-VAT-Sales-Tax-SAD-CESTAT-taxscan.jpg "SAD Refund allowable to Importer even if Rate of VAT/Sales Tax is Lower than Rate of SAD or Nil: CESTAT [Read Order]")
CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the CA certificate is not a mandatory requirement to process the refund claim of the assessee. The...
![CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CA-Certificate-SAD-Refund-CESTAT-Customs-Dept-Refund-Taxscan.jpg "CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]")
![One year period of Limitation prescribed under Customs Act applicable for SAD Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Limitation-prescribed-Customs-Act-SAD-Refund-CESTAT-Taxscan.jpg "One year period of Limitation prescribed under Customs Act applicable for SAD Refund: CESTAT [Read Order]")