CESTAT Chennai Grants SAD Refund to LG Electronics

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 29.05.2025

CESTAT Chennai Grants SAD Refund to LG Electronics

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has allowed the appeal filed by M/s LG Electronics India Pvt. Ltd., setting aside the denial of ₹1,35,179/- of Special Additional Duty (SAD) refund under Notification No. 102/2007-Cus. dated 14.09.2007.

Case Background

• Appellant: M/s LG Electronics India Pvt. Ltd., Greater Noida
• Commissionerate: Chennai Seaport
• Appeal No.: Customs Appeal No. 42340 of 2014
• Date of Order: 16 February 2024
• Tribunal Members: Mrs. Sulekha Beevi (Judicial) and Mr. Vasa Seshagiri Rao (Technical)

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 Chennai

Disclaimer

Handy Download:

Write to us at office@aadrikaalaw.com

Tel: +91-11-4999 2707 I +91-9999005379

www.aadrikaalaw.com