https://www.taxtmi.com/caselaws?id=394343 Refund of Special Additional Duty paid on imported goods under Notification No. 102/2007-Customs was held payable where the goods were exempted under the VAT regime. The claim was treated as covered by an earlier Madras HC decision in a similar batch of writ petitions, which had already decided the issue in favour of the importer and had been accepted by the Department. On that covered position, the refund claim required no different treatment, and the respondents were directed to pass the appropriate refund order. en-us Wed, 04 Dec 2019 00:00:00 +0530 Wed, 06 Nov 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394343 Refund of Special Additional Duty paid on imported goods under Notification No. 102/2007-Customs was held payable where the goods were exempted under the VAT regime. The claim was treated as covered by an earlier Madras HC decision in a similar batch of writ petitions, which had already decided the issue in favour of the importer and had been accepted by the Department. On that covered position, the refund claim required no different treatment, and the respondents were directed to pass the appropriate refund order. Case-Laws Customs Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394343