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2023 (7) TMI 1195 - KERALA HIGH COURTRefund of SAD - introduction of new Circular No. 18/2013-Cus dated 29.04.2013 directing the importer to make an initial payment of 4% SAD in cash instead of scrips - petitioner was unaware of the new Circular - HELD THAT:- Admittedly, when the petitioner has not paid the 4% SAD in cash but in scrips despite Circular No. 18/2013-Cus. dated 29.04.2013, he was not entitled to refund of 4% of SAD - there are no substance in the submission of the learned Counsel for the petitioner that the public notice was not issued regarding Circular No. 18/2013-Cus. dated 29.04.2013. If the said Circular was published on the official website of the DGFT, it amounts that the public notice was given about the Circular. There are no merit and substance in the present writ petition - petition dismissed.
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