The Gujarat High Court has upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowing the refund of Special Additional Duty (SAD) on betel nuts. The court observed that there is no distinction between industrial grade betel nuts and edible supari.The division bench comprising Justices Bhargav D. Karia and Niral M. Mehta ruled, “Considering the facts of...