The High Court dismissed the appeals filed by the assessee...

The High Court dismissed the appeals filed by the assessee against the orders passed by the Tribunal. The assessee had fraudulently claimed and received refund of 4% Special Additional Duty by submitting forged documents to the Customs authorities, thereby contravening the provisions of Section 27 of the Customs Act, 1962 read with Notification No. 102/2007-Cus. The adjudicating authorities rightly invoked the extended period of recovery u/s 28 of the Customs Act, 1962, and ordered recovery of the erroneously sanctioned refund along with interest and penalty by denying the benefits under the said notification. The High Court upheld the Tribunal's order, finding no substantial question of law arising from the case.