2016 (4) TMI 1235 - HC - Customs

Restoration of petition - Refund claim - Held that - this Court in the case of Micromax Informatics Limited Versus Union of India & Others 2016 (3) TMI 431 - DELHI HIGH COURT , passed a detailed order in relation to the very same Assessee requiring the Assistant Commissioner (Refund) to reconsider afresh the applications filed by the Petitioners for refund of the excess duty paid by it on the imports made within the months of August, September and October, 2014 - As the facts and circumstances of the case are similar, the Court sets aside the impugned orders dated 19th January 2016 and 14th January, 2016 respectively and restores the said claims of the Petitioners to the file of the Assistant Commissioner (Refund) for a fresh decision on merits in light of the above judgment of the Court - petition restored.

Summary

The Delhi High Court ordered the Assistant Commissioner (Refund) to reconsider the applications for refund of excess duty paid by Micromax Informatics Limited on imports made in August, September, and October 2014. Similar claims for July and August 2014 were also set aside for fresh consideration based on the court's previous order. The Petitioner was directed to appear before the Assistant Commissioner on April 18, 2016.