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2020 (7) TMI 562 - HC - CustomsRefund of SAD - HELD THAT - Based on the Assistant Commissioner of Customs, through his written instructions dated 12.02.2018, the learned Standing Counsel for the respondents has opined that since the aforesaid order of the CESTAT, dated 12.06.2017 has been accepted by the Committee of Commissioner and they have also sanctioned and disposed of all pending re-fund claims based on the special order and that, similar orders could be passed in the present writ petitions also. In view of the in-principle decision taken by the respondents to re-fund the Special Additional Duty - Petition allowed.
Issues:
Challenge to rejection of request for refund of Special Additional Duty (SAD) through Orders-in-Original/Appellant Orders. Analysis: The matter involved in the writ petitions concerned the decision of the respondents to reject the petitioners' request for the refund of Special Additional Duty (SAD) through Orders-in-Original/Appellant Orders. The Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai had previously passed a final order in a similar case, favoring the importer's entitlement to the refund of Special Additional Duty. The respondents, based on the Assistant Commissioner of Customs' instructions, had accepted the CESTAT's order and had sanctioned and disposed of pending refund claims accordingly. The Court noted the respondents' in-principle decision to refund the Special Additional Duty and, considering this, decided not to delve into the merits of the grounds raised by the petitioners. Consequently, all the writ petitions were allowed, granting the petitioners the liberty to file an appropriate application before the concerned authorities for the refund of the Special Additional Duty paid by them. The Court directed the concerned authority to pass necessary orders for the refund within eight weeks from the date of receipt of the application. No costs were imposed in this regard, and the connected miscellaneous petitions were closed as a result of the judgment.
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