https://www.taxtmi.com/caselaws?id=260574 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. en-us Wed, 29 Apr 2015 00:00:00 +0530 Wed, 17 Jun 2015 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260574 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. Case-Laws Customs Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260574