2013 (1) TMI 281 - HC - Customs

Refund of 4% additional duty paid - Notification No.102/2007-Customs - Writ of Mandamus - Held that - Assessee has filed series of applications from 5.9.2011 onwards till 28.05.2012 and also a reminder dated 15.11.2012. Since the same has not been considered, the mandamus is filed. Thus without going into the merits of the petitioner s claim, the third respondent is directed to consider and dispose of the petitioner s claim if not already disposed of on merits within a period of twelve weeks from the date of receipt of a copy of this order.

Summary

The High Court of Madras directed the third respondent to grant a refund of 4% additional duty paid by the petitioner in accordance with Notification No.102/2007-Customs. The court ordered the respondent to consider and dispose of the petitioner's claim within twelve weeks. The writ petition was disposed of with no costs.