2020 (4) TMI 317

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..... 3871 of 2016 And 14987 of 2017, W. M. P. Nos. 271, 272, 273, 274, 275, 276, 277 of 2017 And 37695, 37696, 37697, 37699, 37698 & 37700 of 2016 and 16233 of 2017 - - - 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. - THE HONOURABLE MR.JUSTICE C.SAR .....

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..... 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. 3. These Writ Petitions are thus liable to be allowed and I do so. The petitioners may seek refund of the special addition .....

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