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:

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