Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Adjustment of SAD refund against sub-judice duty drawback demand barred under Section 142 Customs Act : CESTAT Mumbai
CESTAT held that adjusting a SAD refund against a sub-judice duty drawback demand is impermissible under Section 142 of the Customs Act, ordering repayment of ₹17,96,125 with interest under Section 11BB and stating that recovery must await adjudication.