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