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2020 (10) TMI 448 - MADRAS HIGH COURTRefund of SAD - sanctions were reviewed under Section 129D(2) of the Customs Act and found to be incorrect - N/N. 102/2007 dated 14.09.2007 - HELD THAT:- The CESTAT, had earlier passed orders in favour of the dealers, holding that, so long as appropriate VAT/Sales Tax was paid, the SAD refund was admissible. These CESTAT orders were referred to by the learned Standing Counsel for the department and had conceded that the issue of refund of SAD was in favour of the importer and accordingly, this Court, in the cases of M/S. GOYAL IMPEX AND INDUSTRIES LIMITED VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS CHENNAI (REFUNDS-SEA) [2019 (9) TMI 1331 - MADRAS HIGH COURT ] and M/S. ADITYA INTERNATIONAL LTD, M/S. GOYAL IMPEX & INDUSTRIES LTD, M/S. AACHI MASALA FOODS PVT. LTD, VERSUS THE COMMISSIONER OF CUSTOMS (APPEALS-II) , THE ASSISTANT COMMISSIONER OF CUSTOMS (REFUNDS-SEAPORT) , THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (4) TMI 317 - MADRAS HIGH COURT], had allowed the writ petitions and ordered for refund of the SAD in favour of the importer. Petition allowed.
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