2020 (10) TMI 448

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....e Petitioner (in all WPs) : Mr.S.Murugappan For the Respondents (in all WPs) : Mrs.Hema Muralikrishnan Senior Standing Counsel COMMON ORDER Today, the matter is listed through Video Conferencing. By consent of both the parties, all these Writ Petitions are taken up for final disposal. 2. In accordance with the Notification No.102/2007 dated 14.09.2007, providing exemption by way of refund of S....

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....was paid, the SAD refund was admissible. These CESTAT orders were referred to by the learned Standing Counsel for the department and had conceded that the issue of refund of SAD was in favour of the importer and accordingly, this Court, in the cases of Goyel Impex and Industries Limited vs. The Assistant Commissioner of Customs, Chennai reported in 2019 (9) TMI 1331 and M/s.Aditya International Lt....