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Kerala HC: DGFT Circular on 4% SAD Refund Published on Website is Public Notice
Case Law Details
- Case Name
- Elite Green Pvt Ltd Vs Under Secretary (Customs-III/VI)/Government of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 ...
