https://www.taxtmi.com/caselaws?id=393505 The Tribunal held that the appellant was entitled to a refund of the Special Additional Duty (SAD) paid through a duty paid script as the duty payment mode was not restricted by Notification No. 102/2007-Cus. The Tribunal found the Public Notice rejecting the refund claim based on script utilization inapplicable. The Tribunal dismissed the Revenue's argument regarding a stay order, citing legal precedence that an order remains valid until overturned. Consequently, the impugned order was set aside, and the appellant's appeal was allowed. en-us Tue, 18 Feb 2020 00:00:00 +0530 Fri, 20 Nov 2020 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393505 The Tribunal held that the appellant was entitled to a refund of the Special Additional Duty (SAD) paid through a duty paid script as the duty payment mode was not restricted by Notification No. 102/2007-Cus. The Tribunal found the Public Notice rejecting the refund claim based on script utilization inapplicable. The Tribunal dismissed the Revenue's argument regarding a stay order, citing legal precedence that an order remains valid until overturned. Consequently, the impugned order was set aside, and the appellant's appeal was allowed. Case-Laws Customs Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393505