{"id":226168,"date":"2020-02-25T14:40:11","date_gmt":"2020-02-25T09:10:11","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=226168"},"modified":"2020-02-25T13:22:31","modified_gmt":"2020-02-25T07:52:31","slug":"cestat-refund-of-4-special-additional-duty-allowed-where-goods-imported-and-sold-were-co-relatable-goods","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/25\/cestat-refund-of-4-special-additional-duty-allowed-where-goods-imported-and-sold-were-co-relatable-goods\/","title":{"rendered":"CESTAT | Refund of 4 % Special Additional Duty allowed where goods imported and sold were co-relatable goods"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> P. Dinesha (Judicial Member), allowed an appeal filed with the issue of denial of refund of 4% Special Additional Duty (SAD) under the Customs Notification No. 102\/2007-Cus. dated 14-09-2007, as amended. During adjudication, the Assistant Commissioner of Customs (Refunds) had granted a partial refund against which the appellant preferred an appeal before the First Appellate Authority which was rejected by the Commissioner of Customs, thus the present appeal was filed.<\/p>\n

The Tribunal while allowing the appeal explained that High Court had categorically answered the doubts raised by the authorities while restricting\/denying the refund claim of 4% SAD stating that the goods imported and the goods sold are one and the same and are co-relatable and the department had not proved that the goods sold were different from the goods imported. The lower authority had not disputed the fulfillment of the other substantive conditions of the notification by the appellants thus rejection of partial amount of refund on this flimsy ground was not sustainable. Hence, for the same reason, the impugned order was set aside. [P.P. Products (P) Ltd. v. Commissioner of Customs, Customs Appeal No. C\/42420 of 2014, decided on 20-02-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed with the issue of denial of <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[39744,12581,2532,39743],"class_list":["post-226168","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-co-relatable-goods","tag-imported-goods","tag-Refund","tag-special-additional-duty"],"yoast_head":"\nCESTAT | Refund of 4 % Special Additional Duty allowed where goods imported and sold were co-relatable goods | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/25\/cestat-refund-of-4-special-additional-duty-allowed-where-goods-imported-and-sold-were-co-relatable-goods\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Refund of 4 % Special Additional Duty allowed where goods imported and sold were co-relatable goods\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. 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Such a stance would encourage importers smuggling\/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":357175,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/20\/drawback-payable-on-market-value-of-goods-cestat\/","url_meta":{"origin":226168,"position":4},"title":"Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT","author":"Bharti","date":"August 20, 2025","format":false,"excerpt":"\"If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Drawback payable on market value of goods","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":239365,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/19\/cestat-interest-on-delayed-refund-under-the-provisions-of-s-27a-of-customs-act-1962-does-not-arise-tribunal-allows-appeal\/","url_meta":{"origin":226168,"position":5},"title":"CESTAT | Interest on delayed refund under the provisions of S. 27A of Customs Act, 1962 does not arise; Tribunal allows appeal","author":"Editor","date":"November 19, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Venkata Subba Rao (Technical Member) allowed an appeal which was filed against the judgment of Commissioner (Appeals). The appellant imported Benzothiazole through Visakhapatnam Port declaring an assessable value of US$ 3.5 per Kg being the transaction value. 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