2020 (4) TMI 250

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....titioner : Mr.S.Murugappan in both W.Ps. For the Respondents : Mr.A.P.Srinivas in both W.Ps. COMMON ORDER By this common order, both Writ Petitions have been disposed. 2.The present Writ Petitions have challenged the demand confirmed by the 2nd respondent the Assistant Commissioner of Customs (Refunds-Seaport) pursuant to the order of remand passed by the Commissioner of Customs (Appea....

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....d below:- The petitioners in this batch of writ petitions challenge notices/order-original/appellate orders proposing to reject/rejecting the request for refund of special additional duty. 2. Mr.A.P.Srinivas, learned Central Government Standing Counsel for the respondents fairly points out that the issue of refund of special additional duty was considered by the Customs, Central ....