Appellate refund relief must be implemented where Special Additional Duty refund claims are allowed in appeal.

Special Additional Duty refund claims made under Notification No. 102/2007-Customs, as amended, had been allowed in appeal, and the court held that the consequential refund had to be implemented. The respondents did not dispute the appellate relief and only indicated that the representation would be considered if no further appeal was filed. On that basis, the court directed sanction and payment of the claimed refund amounts within six weeks, subject to no further appeal having been filed. The operative principle stated was that once a refund claim is allowed on appeal, the authority must give effect to that appellate order and process the consequential refund.

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Issues: Whether the petitioner was entitled to refund of Special Additional Duty consequent to the appellate order allowing its refund claims.

Analysis: The refund claims were made under Notification No.102/2007-Customs dated 14.9.2007 as amended by Notification No.93/2008 dated 1.8.2008. The original rejection was set aside in appeal, and the petitioner sought sanction of the refund on the basis of the appellate order. The respondents did not dispute the appellate relief and only stated that the representation would be considered if no further appeal was filed. In that background, the Court directed refund of the claimed amounts within six weeks from receipt of the order, subject to the stated condition.

Conclusion: The petitioner was held entitled to refund of the Special Additional Duty amounts claimed, and the third respondent was directed to make payment if no further appeal had been filed.

Final Conclusion: The writ petition was disposed of with a direction to implement the appellate refund relief.

Ratio Decidendi: Once the refund claim had been allowed in appeal, the authority was required to give effect to that appellate order and process the consequential refund.

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