Petitioners win refund of Special Additional Duty under Section 3(5) plus interest under Section 27A for delayed payment

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....The HC allowed petitioners' claim for refund of Special Additional Duty paid under Section 3(5) of the Customs Tariff Act, 1975, subject to fulfillment of statutory conditions which were satisfied. Following Union of India v. B.T.Patil & Sons precedent regarding duty drawback refunds, the court held petitioners entitled to interest under Section 27A of the Customs Act, 1962 on delayed SAD refunds. Interest is payable from expiry of three months after filing refund applications until actual payment, at prescribed rates between ten to thirty percent per annum. The petition was allowed with both principal refund and statutory interest awarded.....