2019 (9) TMI 1331 - HC - Customs

Request for refund of SAD rejected - HELD THAT - The Revenue fairly points out that the issue of refund of special additional duty was considered by the Customs, Central Excise and Service Tax Appellate Tribunal vide order dated 02.06.2017 and the issues decided in favour of the importer. This order has been accepted by the Department - Writ Petitions are thus liable to be allowed.

Summary

The Madras High Court allowed the writ petitions challenging the rejection of refund of special additional duty. The Customs Tribunal had ruled in favor of the importer on this issue. The petitioners can seek refund by filing applications within two weeks.