Refund of 4% SAD Allowable on Imported Goods as no Requirement that VAT Chelan should Show Bill of Entry: CESTAT quashes Appeal

The Bangalore bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal by Commissioner of Customs (COC)(the appellant), Cochin against 4% SAD (Special Additional Duty) refund allowable on imported goods claimed by Mirc Electronics Ltd(the respondent) as there is no requirement that the VAT Chelan should show the bill of entry.

Source: www.taxscan.in