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2014 (9) TMI 615 - HC - Central ExciseRefund of export duty - original claim was filing before wrong authority - transfer of case - Held that - It appears that now the authority to adjudicate upon refund application is transferred to the authority mentioned in paragraph 4, the petitioner need not submit fresh application for refund and whatever application and supporting documents have been produced before the earlier authority, the same may be transferred to the authority mentioned in paragraph 4 within the period of 1 (one) week from today so that the adjudication can be completed by the said authority on considering the same. Decided in favour of assessee.
Issues:
1. Delay in adjudication of refund application for export duty submitted in 2009. Analysis: The petitioner filed a Special Civil Application due to the delay in the Department's adjudication of their refund application for export duty submitted in 2009. Despite submitting all required documents, no final decision was made by the Department. Respondent's counsel explained that there was a previous dispute regarding which office should handle the adjudication, causing delays. However, this issue has been resolved, and the adjudication will now be completed within three months. The authority mentioned in the affidavit-in-reply will finalize the refund application after giving the petitioner an opportunity to present their case. The Court directed the appropriate authority to conclude the adjudication within three months and inform the petitioner of the outcome. If the decision is unfavorable, the petitioner can challenge it before the appropriate forum. The petitioner is not required to submit a fresh refund application, as all previous documents will be transferred to the new authority for consideration within one week. If the refund is granted, the petitioner can request interest on the refunded amount, which will be decided by the appropriate authority based on the law and merits. The Court disposed of the Special Civil Application and permitted direct service of the order.
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