Special Additional Duty refund allowed for imported goods exempted under VAT, following an earlier covered decision.

Refund of Special Additional Duty paid on imported goods under Notification No. 102/2007-Customs was held payable where the goods were exempted under the VAT regime. The claim was treated as covered by an earlier Madras HC decision in a similar batch of writ petitions, which had already decided the issue in favour of the importer and had been accepted by the Department. On that covered position, the refund claim required no different treatment, and the respondents were directed to pass the appropriate refund order.

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Issues: Whether the petitioner was entitled to refund of Special Additional Duty paid on imported goods under Notification No. 102/2007-Customs when the goods were exempted under the VAT regime.

Analysis: The claim for refund of Special Additional Duty was found to be covered by an earlier decision in a similar batch of writ petitions, where the issue had already been decided in favour of the importer and accepted by the Department. In light of that covered position, the refund claim did not warrant any different treatment.

Conclusion: The petitioner was entitled to refund of the Special Additional Duty, and the respondents were directed to pass the appropriate refund order.

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