Custom
TRT-2025-
Cestat Chennai
Date:-13-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 13 July 2022
Key Pointers
- The appellant, M/s. Jain Biologicals Pvt. Ltd, has filed an application for refund of special additional duty in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended by Notification No. 93/2008 dated 1.8.2008.
- The Appellant could not file the required documents in the nature of Chartered Accountant’s certificate and correlation certificate. For which the adjudicating authority rejected the refund claim. The Commissioner (A) also upheld the decision.
- The issue raised was whether the appellant is allowed to claim refund of special duty on submission of required documents?
- Cestat accepted the claim of applicant and held that appellant has to be given another chance to submit documents and the impugned order was set aside.
- The appeal was allowed by way of remand.
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