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of <h1>Court Orders Refund of Special Additional Duty; Petitioners to Apply Within Two Weeks, Respondents to Process Refunds Promptly.</h1> <h3>M/s. Aditya International Ltd, M/s. Goyal Impex & Industries Ltd, M/s. Aachi Masala Foods Pvt. Ltd, Versus The Commissioner of Customs (Appeals-II), The Assistant Commissioner of Customs (Refunds-Seaport), The Assistant Commissioner of Customs</h3> The HC allowed the Writ Petitions, directing the petitioners to file applications for a refund of the special additional duty within two weeks. The ... 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. Issues:Refund of special additional duty paid by the importer.Analysis:The judgment pertains to a batch of Writ Petitions challenging notices/orders proposing to reject the request for refund of special additional duty. Both counsels agreed that the issue is settled based on a previous decision by the court in a similar case. The Customs, Central Excise and Service Tax Appellate Tribunal had already considered the issue of refund of special additional duty in favor of the importer in a previous order dated 02.06.2017, which was accepted by the Department. Consequently, the court allowed the Writ Petitions, directing the petitioners to seek a refund of the special additional duty paid by filing applications within two weeks. The respondent was instructed to pass necessary orders for refund upon receiving the applications. The judgment concluded by closing the Writ Petitions with consequential relief to the petitioner, without any costs. The connected Miscellaneous Petitions were also closed accordingly.
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