https://www.taxtmi.com/caselaws?id=798879 Adjustment of a Special Additional Duty refund against a duty drawback demand that remains capable of challenge is impermissible because only final recoverable arrears may be adjusted under section 142(a) of the Customs Act, 1962. Where fresh adjudication subsequently drops the drawback demand, the retained refund must be released to the assessee. Applicable interest on the refund is payable in accordance with law. en-us Fri, 11 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798879 Adjustment of a Special Additional Duty refund against a duty drawback demand that remains capable of challenge is impermissible because only final recoverable arrears may be adjusted under section 142(a) of the Customs Act, 1962. Where fresh adjudication subsequently drops the drawback demand, the retained refund must be released to the assessee. Applicable interest on the refund is payable in accordance with law. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798879