TMI Blog2016 (5) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2016 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... Tractor, Kubota Herbicide Applicator, Kubota Rice Transplanter, Kubota Rotary Tiller KRM180D etc. and paid all applicable import duties (basic Customs duty, Additional duty of customs and 4% Special Additional Duty of Customs) on the said goods. 4. Subsequently, they sold the goods and made a refund claim for Rs. 1,87,68,981/- of 4% Special Additional Duty (SAD) in terms of Notification No.102/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is before this Court. 8. The contention of the learned counsel for the petitioner is that the petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would affect the business of the petitioner and therefore there should be a direction for early disposal of the appeals pending before the first respondent. 9. Taking into account the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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