https://www.taxtmi.com/caselaws?id=365162 Refund of Special Additional Duty under Notification No. 102/2007-Cus was considered admissible in cash even where the duty had been discharged by debit in a DEPB scrip rather than by cash payment. The Tribunal followed the Delhi High Court ruling in Allen Diesels India Pvt. Ltd., which held that refund cannot be denied on that basis, and treated the contrary circulars as ultra vires to the extent they restricted cash refund. On that reasoning, the appellant was held entitled to cash refund of SAD under the notification. en-us Fri, 15 Jun 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365162 Refund of Special Additional Duty under Notification No. 102/2007-Cus was considered admissible in cash even where the duty had been discharged by debit in a DEPB scrip rather than by cash payment. The Tribunal followed the Delhi High Court ruling in Allen Diesels India Pvt. Ltd., which held that refund cannot be denied on that basis, and treated the contrary circulars as ultra vires to the extent they restricted cash refund. On that reasoning, the appellant was held entitled to cash refund of SAD under the notification. Case-Laws Customs Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365162