Kerala HC Directs Customs Authorities to Process Refund of 4% SAD Despite Annulled Circular

Elite Green Pvt Ltd Vs Under Secretary (Customs-III/VI) (Kerala High Court) In a significant ruling, the Kerala High Court has directed the Customs Authorities to process the refund claim of 4% Special Additional Duty (SAD) filed by Elite Green Pvt Ltd. This decision comes in light of the annulment of Circular No.18/2013-Cus by the Delhi High Court, which had imposed additional restrictions on the refund of SAD. The judgment emphasizes the recognition of DEPB scrips as valid payment for SAD and underscores the importance of adhering to the original conditions stipulated in Notification No.102/...