https://www.taxtmi.com/caselaws?id=440922 A refund under the Special Additional Duty regime was unavailable because the refund condition required payment in cash, and payment through scrips did not satisfy that prerequisite. The Kerala HC also held that publication of the circular on the department's official website amounted to sufficient public notice, so the absence of a separate local notice did not aid the importer. As the condition precedent for refund was not met, the refund claim was rejected. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440922 A refund under the Special Additional Duty regime was unavailable because the refund condition required payment in cash, and payment through scrips did not satisfy that prerequisite. The Kerala HC also held that publication of the circular on the department's official website amounted to sufficient public notice, so the absence of a separate local notice did not aid the importer. As the condition precedent for refund was not met, the refund claim was rejected. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440922