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![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]")
CA Certificate is Enough to Explain Burden of CVD: CESTAT Upholds SAD Refund to LG Electronics India [Read Order]
In a significant case, the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the Special Additional Duty (SAD)...
![Recovery of SAD Refund is not valid when Assessee compiled with all conditions under Refund Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Ahmedabad-SAD-Assessee-Refund-Recovery-taxscan.jpg "Recovery of SAD Refund is not valid when Assessee compiled with all conditions under Refund Notification: CESTAT [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]")
No Retrospective effect to Amendment providing exemption to Special Additional duty from Basic Customs duty: SC [Read Judgment]
The two-judge bench of the Supreme Court of India, in a recent decision held that the Notification No. 124/2000 which was issued to amend the Notification No. 37/96 in order to exempt the Special...
