Production of original VAT or Sales Tax Challans not required for grant of SAD refund unless any deficiency memo is issued

Last updated: 19 October 2021

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Chennai has ruled that authorities cannot demand original VAT or Sales Tax challans for a Special Additional Duty (SAD) refund. This decision was made in the case of M/s Aditya Chemicals. The tribunal clarified that such documents are only necessary if a deficiency memo is issued highlighting any discrepancies in the submitted documentation.

Court :
CESTAT, Chennai

Brief :
The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, Chennai ("the CESTAT Chennai") in the case of M/s Aditya Chemicals v. Commissioner of Customs [Customs Appeal No.40592 of 2021 decided on October 12, 2021] has held that the Customs Authority cannot insist on production of original Value Added Tax ("VAT") or Sales Tax Challans for grant of refund of Special Additional Duty ("SAD") unless any deficiency memo is issued informing about the discrepancy.

Citation :
Customs Appeal No.40592 of 2021 decided on October 12, 2021

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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