SAD Refunds Cannot be Denied due to Circular Removing Facility of DEPB Scrips Re-Crediting: Kerala HC

The Kerala High Court ruled that refunds of Special Additional Duty (SAD) cannot be denied based on a circular that removed the facility of re-crediting DEPB scrips. The court emphasized that a circular cannot override statutory provisions or notifications that grant entitlements. In this case, the petitioner sought refunds for imports made during a period when the re-crediting facility was available. The court held that the benefits available at the time of import should not be retrospectively nullified by a later circular. This decision reinforces the principle that administrative circulars cannot alter or withdraw statutory benefits already granted.