India - Customs Excise & Service Tax Appellate Tribunal
Substantive Compliance Trumps Procedural Lapses in SAD Refund Claims: CESTAT Chennai
Substantive Rights Prevail: CESTAT Chennai Orders SAD Refund Despite Missing Records
In a significant ruling for traders and importers, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has reaffirmed that procedural rigidities cannot be used to deny substantive tax bene...
02 Jun 2026