2020 (4) TMI 317 - HC - Customs

Refund of SAD - HELD THAT - The issue decided in the case of 2019 (9) TMI 1331 - MADRAS HIGH COURT - The Writ Petitions are thus closed with the consequential relief to the petitioner.

Summary

Issues:
Refund of special additional duty paid by the importer.

Analysis:
The judgment pertains to a batch of Writ Petitions challenging notices/orders proposing to reject the request for refund of special additional duty. Both counsels agreed that the issue is settled based on a previous decision by the court in a similar case. The Customs, Central Excise and Service Tax Appellate Tribunal had already considered the issue of refund of special additional duty in favor of the importer in a previous order dated 02.06.2017, which was accepted by the Department. Consequently, the court allowed the Writ Petitions, directing the petitioners to seek a refund of the special additional duty paid by filing applications within two weeks. The respondent was instructed to pass necessary orders for refund upon receiving the applications. The judgment concluded by closing the Writ Petitions with consequential relief to the petitioner, without any costs. The connected Miscellaneous Petitions were also closed accordingly.