Refund Claims for SAD on Imported Goods must be filed with Jurisdictional Customs Officers within One Year of Payment: CESTAT upholds Rejection of Refund Claim [Read Order]
The refund application of the importer beyond the time limit has been correctly rejected by the lower authorities
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has upheld the rejection of a refund claim, stating that refund claims for Special Additional Duty ( SAD ) on imported goods must be filed with jurisdictional customs officers within one year of payment. Mr. S Chatterjee, representing the appellant,…
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