ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 10.05.2025
CESTAT Mumbai Orders Refund of SAD
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, has ruled in favor of Varian Medical Systems International (India) Pvt. Ltd., ordering the refund of Special Additional Duty (SAD) amounting to βΉ2,87,801. The appeal arose after the refund was rejected by both the original authority and Commissioner (Appeals) on the ground that the duty was paid by DHL and not by the appellant.
Case Summary
- Appellant: Varian Medical Systems International (India) Pvt. Ltd.
- Refund Claim: βΉ2,87,801/- for SAD under three Bills of Entry dated AprilβJune 2017
- Original Authorityβs Rejection: Claimed refund was rejected on the ground that the SAD was paid by DHL
- Ground for Appeal: TR-6 challans showed the appellantβs name as importer, proving they bore the duty burden
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 Mumbai
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