https://www.taxtmi.com/caselaws?id=756192 The HC allowed the appellant's Writ Appeal, overturning the Single Judge's decision, and directed Customs Authorities to process the SAD refund application within a month. The HC recognized the appellant's compliance with Notification No. 102/2007-Cus conditions, despite Circular No. 18/2013-Cus, which was annulled, underscoring the importance of objective evaluation of refund claims. en-us Mon, 08 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756192 The HC allowed the appellant's Writ Appeal, overturning the Single Judge's decision, and directed Customs Authorities to process the SAD refund application within a month. The HC recognized the appellant's compliance with Notification No. 102/2007-Cus conditions, despite Circular No. 18/2013-Cus, which was annulled, underscoring the importance of objective evaluation of refund claims. Case-Laws Customs Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756192