ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.04.2025
CESTAT Kolkata quashing a demand notice for recovery of a SAD refund
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, in Final Order No. 76020/2025 dated 24 April 2025, delivered a significant ruling in favour of KEC International Ltd., quashing a demand notice for recovery of a Special Additional Duty (SAD) refund.
Background:
- KEC International Ltd., a major manufacturer of power transmission equipment, had entered into an agreement with Power Grid Corporation of India Ltd. for setting up fibre optic cabling infrastructure.
- In order to fulfil contractual obligations, KEC imported OPGW fibre optic cables and accessories and cleared the same for home consumption on 22 January 2014.
- The company paid all applicable duties including SAD and subsequently sold the goods to Power Grid, discharging VAT/CST, and filed for a SAD refund under Notification No. 102/2007-Cus.
- The refund claim was sanctioned on 26 September 2014 after due verification by Customs.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Kolkata
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