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2020 (7) TMI 562

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..... ince the aforesaid order of the CESTAT, dated 12.06.2017 has been accepted by the Committee of Commissioner and they have also sanctioned and disposed of all pending re-fund claims based on the special order and that, similar orders could be passed in the present writ petitions also. In view of the in-principle decision taken by the respondents to re-fund the Special Additional Duty - Petition .....

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..... No.40889 - 40898 of 2017 dated 12.06.2017, in the case of M/s.Kubota Agricultural Machinery India Private Limited, Chennai, relying on the case of Vazir Sultan WP.Nos.20995 to 20998 of 2016 2578 to 2581 of 2017 Tobacco Co.Ltd-1996 (83) ELT 3 SCC and Pekay Rolling Mills Vs Asst. Commissioner 2009(134) STR 305 SC and had decided the issue with regard to entitlement of re-fund of Special Additi .....

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..... these Writ Petitions stand allowed. The petitioners are granted liberty to file an appropriate application before the concerned authorities seeking for re-fund of the Special Additional Duty paid by them, at the earliest. On receipt of such an application, the concerned authority shall pass necessary orders for re-fund of Special Additional Duty, atleast within a period of 8 weeks from the date o .....

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