ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 27.09.2025
CESTAT Ahmedabad Upholds SAD Refund Claim of Importer
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, recently delivered a significant judgment in the case of Sanjay Furniture Palace vs. Commissioner of Customs, Kandla. โ This decision, pronounced on September 23, 2025, has clarified the applicability of Notification No. โ 102/2007-Cus dated September 14, 2007, which grants exemption from Special Additional Duty (SAD) on goods imported for subsequent sale. โ
Background of the Case
The appellants, Sanjay Furniture Palace and its authorized signatory, had filed refund claims under Notification No. โ 102/2007-Cus for the 4% SAD paid on imported timber. โ The refund claims were initially sanctioned but later investigated by the Directorate General of Central Excise Intelligence (DGCEI), which alleged that the appellants had submitted forged invoices and failed to correlate the sales invoices with the Bills of Entry. โ The Adjudicating Authority and the Commissioner (Appeals) denied the refund claims, citing discrepancies in the documentation and alleged fabrication of invoices.
Source: CESTAT Ahmedabad
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