WP No. 7659 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP No. 7659 of 2026 M/s Chakrapani Vyapar Pvt. Ltd., Represented by its Director, Mr. Alok Sethia, No 3, 2nd Floor, 3rd Cross Lalbagh Road, bangalore 560 027 Petitioner(s) Vs 1. The Chief Commissioner of Customs (Refunds Ch- II) Customs House No 60 Rajaji Salai, Chennai 600 001 2.The Assistant Deputy Commissioner of Customs (Refunds CH- II) Customs House No 60 Rajaji Salai, Chennai 600 001 Respondent(s) PRAYER Directing the Respondents to decide the refund claims filed by them against Bill of Entry No 316113 Bill of Entry no. 32269, Bill of Entry no 317477, Bill of Entry No. 330078, Bill of Entry No 344886, Bill of Entry No 345766, Bill of Entry No 347283, Bill of Entry No 35240 bill of Entry No. 360509 Bill of Entry No 360510 within a time frame as may be fixed by this Honble Court For Petitioner(s): M/s.KTK.Priyadarsini for Mr.S.Murugappan For Respondent(s): M/s.Anu Ganesan,JSC https://www.mhc.tn.gov.in/judis WP No. 7659 of 2026 ORDER This writ petition has been filed seeking for refund of the customs duty. According to the petitioner, the petitioner became entitled to the claim of refund of Special Additional Duty (SAD) for the import made under the Bills of Entry morefully described in the prayer to this writ petition, in terms of Notification No.102/2007-Customs, dated 14.09.2007. The petitioner had earlier given representations to the respondents seeking for refund of the Special Additional Duty. Since those representations have not been considered till date, the petitioner has filed this writ petition. 2. Ms.Anu Ganesan, learned JSC, accepts notice on behalf of the respondents. 3. No prejudice will be caused to the respondents if the petitioner’s representations are considered, on merits and in accordance with law, in the light of Notification No.102/2007-Customs, dated 14.09.2007, within a time frame to be fixed by this Court. Accordingly, this writ petition is disposed by directing the second respondent to pass final orders, on merits and in accordance with law, on the petitioner’s representations disclosed in the affidavit filed in support of this writ petition, seeking for refund of Special Additional Duty in terms of Notification No.102/2007-Customs, dated https://www.mhc.tn.gov.in/judis WP No. 7659 of 2026 14.09.2007, for the Bills of Entry morefully disclosed in the prayer to this writ petition, within a period of 12 weeks from the date of receipt of a copy of this order. This Court is not expressing any opinion on the merits of the petitioner’s representations. No Costs. 27-02-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ab/rkm To 1.The Chief Commissioner of Customs (Refunds Ch- II) Customs House No 60 Rajaji Salai, Chennai 600 001 2.The Assistant Deputy Commissioner of Customs (Refunds CH- II) Customs House No 60 Rajaji Salai, Chennai 600 001 https://www.mhc.tn.gov.in/judis WP No. 7659 of 2026 ABDUL QUDDHOSE J. ab/rkm WP No. 7659 of 2026 27-02-2026 https://www.mhc.tn.gov.in/judis