2020 (4) TMI 250 - HC - Customs

Refund of SAD - N/N. 102 of 2007-customs - goods exempted under the UP VAT Act, 2008 - HELD THAT - The issue decided in the case of M/s.Goyal Impex and Industries Limited vs M/s.DO Best Infoway Space 2019 (9) TMI 1331 - MADRAS HIGH COURT where it was held that The respondents are directed to pass an appropriate order for refunding the Special Additional Duty paid by the writ petitioner - petition allowed.

Summary

Issues:
Challenge to demand confirmed by Assistant Commissioner of Customs, refund claims under notification No.102 of 2007-customs, consideration of refund by Customs, Central Excise and Service Tax Appellate Tribunal, allowance of refund by the court.

Analysis:
The High Court of Madras delivered a common order in two Writ Petitions challenging the demand confirmed by the Assistant Commissioner of Customs. The demand arose from the refund claims filed by the petitioner under notification No.102 of 2007-customs for the Special Additional Duty paid on imported goods exempted under the UP VAT Act, 2008. The revenue's counsel mentioned that the Customs, Central Excise and Service Tax Appellate Tribunal had already considered and accepted similar refund claims for other importers. This information was presented in a previous case disposed of by a learned Single Judge, where the issue of refund of special additional duty was decided in favor of the importer, and the department accepted the decision. Consequently, the High Court allowed the Writ Petitions, directing the respondents to refund the Special Additional Duty paid by the petitioner within two weeks of the order. The judgment was in line with the previous decision of the learned Single Judge, and no costs were imposed. The connected Writ Miscellaneous Petitions were closed accordingly.