1. This writ petition is filed seeking issuance of a writ of Certiorarified Mandamus to call for the records of the Circular No.6/2008-Customs, dated 28.4.2008 issued by the second respondent, to quash the same insofar as it seeks to restrict or obliterate the claim of interest on belated refunds granted in terms of Notification No.102/2007-Customs, dated 14.9.2007 by resort to Para 4.3 of the Circular, and to further grant interest as per Section 27A of the Customs Act, 1962.

2. Section 3(1) of the Customs Tariff Act, 1975 provides for imposition of additional duty equal to excise duty for the time being leviable on a like article if produced or manufactured in India. Likewise, in order to counterbalance sales tax, value added tax, local tax or any other charges, Section 3(5) of the Customs Tariff Act, 1975 provides for levy of special additional duty in addition to duty leviable under Section 3(1) of the Customs Tariff Act, 1975. It is not in dispute that the goods that are imported by the petitioner attract special additional duty. The Government, however, as a measure to grant certain benefits and on being satisfied that it is necessary in the public interest to do so, issued Notification No.102/2007-Customs, dated 14.9.2007 in exercise of the power under Section 25(1) of the Customs Act, 1962 and granted exemption in respect of special additional duty leviable in terms of Section 3(5) of the Customs Tariff Act, 1975 subject to certain conditions. The said notification reads as follows:

"Notification No. 102/2007-Customs

New Delhi, the 14th September, 2007

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act (hereinafter referred to as the said additional duty).

2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled:

(a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods;

(b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;

(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;

(d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;

(e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim:

(i) document evidencing payment of the said additional duty;

(ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;

(iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods.

3. The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled."

3. Admittedly, the petitioner has paid the special additional duty and sought for refund of the same under Section 27 of the Customs Act, 1962 along with interest. As the refund application was kept pending for long period of time, the petitioner along with similarly placed importers filed writ petitions seeking writ of Mandamus to direct refund and those writ petitions were disposed of by this Court by dire