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HomeIndirect TaxesSAD Refund Can’t Be Denied Due to Non-Traceable Original Documents and Invoice...

SAD Refund Can’t Be Denied Due to Non-Traceable Original Documents and Invoice Endorsement Defects: CESTAT

Indirect Taxes

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By Mariya Paliwala
SAD Refund Can’t Be Denied Due to Non-Traceable Original Documents and Invoice Endorsement Defects: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Special Additional Duty (SAD) refund claims cannot be denied merely because original documents became untraceable after being submitted to the department.  The bench of  Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) directed the Customs authorities to…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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