https://www.taxtmi.com/caselaws?id=782265 A refund of special additional duty claimed under a specific exemption notification had to be tested only against the notification's own conditions, not the general refund restrictions in section 27 of the Customs Act, 1962. The authority could not superimpose an unjust enrichment objection or insist on section 27 requirements where the notification governed entitlement and the prescribed supporting documents, including chartered accountant certification, were furnished. The orders rejecting refund were set aside and the claims were remanded for fresh adjudication under the SAD refund notification. en-us Tue, 27 May 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782265 A refund of special additional duty claimed under a specific exemption notification had to be tested only against the notification's own conditions, not the general refund restrictions in section 27 of the Customs Act, 1962. The authority could not superimpose an unjust enrichment objection or insist on section 27 requirements where the notification governed entitlement and the prescribed supporting documents, including chartered accountant certification, were furnished. The orders rejecting refund were set aside and the claims were remanded for fresh adjudication under the SAD refund notification. Case-Laws Customs Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782265