Case Law Details
Elite Green Pvt Ltd Vs Under Secretary (Customs-III/VI)/Government of India (Kerala High Court)
Introduction: The case of Elite Green Pvt Ltd vs Under Secretary (Kerala High Court) involves a writ petition for a refund claim of 4% Special Additional Duty (SAD) on imported goods for the years 2014 and 2015. The petitioner contends that the lack of public notice regarding the change in payment procedures led to a denial of their refund.
Analysis:
1. Petitioner’s Claim: Elite Green claims that they were unaware of a circular that necessitated paying 4% SAD in cash, rather than in scrips, for a refund to be processed. They argue that the lack of public notice regarding this circular led them to pay in scrips, thus disqualifying them from the refund.
2. Respondents’ Argument: The respondents argue that the circular was published on the DGFT’s official website, constituting sufficient public notice. They assert that the petitioner’s failure to pay in cash as stipulated by the circular makes them ineligible for the refund.
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