High Court rules CBEC circular cannot impose extra restrictions on SAD refund under Notification No. 102/2007-Cus, Customs Act.

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....Refund of SAD - SAD had been paid, not in cash, but by utilising the DEPB scrip - scope of circular - Circular issued by the CBEC could not have imposed an additional restriction for availing of the exemption in terms of the Notification No. 102/2007-Cus issued under Section 25(1) of the Act. - HC....