Topic

Special Additional Duty

2 articlesLatest April 2026
Substantial Compliance Suffices for SAD Refund Despite Invoice Format Defects | Notification 102/2007-Cus : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Substantial Compliance Suffices for SAD Refund Despite Invoice Format Defects | Notification 102/2007-Cus : CESTAT Chennai

CESTAT Chennai rules that minor deviations in invoice formatting cannot override the core conditions for Special Additional Duty refunds under Notification 102/2007-Cus, provided payment of duty and non-passing of incidence are proven. This empowers importers by decoupling refund eligibility from rigid procedural formalities, reinforcing that substance trumps form in customs compliance.

SAD Exemption Under Notification 45/2005 | Stock Transfer from FTWZ to DTA Eligible Despite VAT Payable : CESTAT Mumbai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

SAD Exemption Under Notification 45/2005 | Stock Transfer from FTWZ to DTA Eligible Despite VAT Payable : CESTAT Mumbai

CESTAT Mumbai rules that Special Additional Duty (SAD) exemption under Notification 45/2005 applies to stock transfers from Free Trade Warehousing Zones (FTWZ) to Domestic Tariff Areas (DTA) even if VAT is payable on final sale. The tribunal also bars invocation of the extended limitation period without legal basis, reinforcing compliance clarity for importers and manufacturers.

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