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 Special Additional Duty (SAD) without proper examination of Chartered Accountant Certificate.  Skylark Office Machines, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for confirming the Customs duty demand on…