https://www.taxtmi.com/caselaws?id=767874 The Delhi HC dismissed appeals filed by customs authorities challenging refund orders for Special Additional Duty (SAD). The court held that appeals were not maintainable due to low tax effect and that consistent decisions by coordinate benches established that SAD refunds should be granted in such cases. The court declined to follow a contrary Bombay HC decision, noting that the issues were fully covered by existing precedents from the same court. The appeals were dismissed as the court was not inclined to entertain them given the settled legal position and low tax effect threshold. en-us Fri, 21 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767874 The Delhi HC dismissed appeals filed by customs authorities challenging refund orders for Special Additional Duty (SAD). The court held that appeals were not maintainable due to low tax effect and that consistent decisions by coordinate benches established that SAD refunds should be granted in such cases. The court declined to follow a contrary Bombay HC decision, noting that the issues were fully covered by existing precedents from the same court. The appeals were dismissed as the court was not inclined to entertain them given the settled legal position and low tax effect threshold. Case-Laws Customs Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767874