Kerala HC: DGFT Circular on 4% SAD Refund Published on Website is Public Notice

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, f...