Cash payment for Special Additional Duty refund upheld, and website publication was sufficient public notice.

A refund under the Special Additional Duty regime was unavailable because the refund condition required payment in cash, and payment through scrips did not satisfy that prerequisite. The Kerala HC also held that publication of the circular on the department's official website amounted to sufficient public notice, so the absence of a separate local notice did not aid the importer. As the condition precedent for refund was not met, the refund claim was rejected.

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Issues: Whether the petitioner was entitled to refund of 4% Special Additional Duty despite payment through scrips instead of cash, and whether publication of the circular on the official website constituted sufficient public notice.

Analysis: The refund regime required payment of the 4% Special Additional Duty in cash for claiming refund. The petitioner admittedly paid the duty through scrips. The Court also accepted that publication of the circular on the official website of the department amounted to sufficient public notice, and therefore the absence of a separate local notice did not assist the petitioner. Since the condition precedent for refund was not satisfied, the claim could not be entertained.

Conclusion: The petitioner was not entitled to the refund claim.

Ratio Decidendi: Where a refund notification conditions refund of Special Additional Duty on payment in cash, payment through scrips disentitles the importer from refund, and website publication of the circular constitutes sufficient public notice.

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