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2016 (2) TMI 55 - HC - CustomsRefund of 4% special additional duty - Jurisdiction - SAD was collected on the purchases made by the petitioners from the units situated in the SEZ - According to the petitioners, as per Government of India decision, such additional duty was not payable - Held that:- the petitioners' refund claims remain in suspended animation on account of confusion between the Customs Department and the SEZ organizations, we direct the competent authority under the Commissionerate of Customs to dispose of all refund applications on merits, preferably by 31.03.2016.
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