Refund of SAD paid via DEPB Scrip is available

Virgo Suitings Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai) CESTAT held that benefit of refund of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008 is available even if the same is paid through DEPB scrip. Facts- The appellant filed refund claims of SAD paid u/s. 3(5) of the Customs Tariff Act, 1975 in terms of notification no. 102/2007-CUS as amended by notification no. 93/2008-CUS dated 01/08/2008. Notably, the Adjudicating Authority sanctioned the refund of duty which was paid in cas...