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2018 (2) TMI 760 - HC - CustomsRefund claim - rejection for want of re-assessment under Section 27 of the Customs, Act, 1962 - Held that - As this Court has found that the impugned order is not consonance with the earlier direction issued by the Court, in W.P.No.3486 of 2016, dated 18.04.2017, and the Department themselves have realized the same, this Court is inclined to allow the Writ Petition - the matter is remanded to the Lower Adjudicating Authority for de nova adjudication, who shall consider the petitioner s refund claim and proceed with in accordance with law - petition allowed by way of remand.
Issues:
Challenge to order rejecting refund claims under Customs Act, 1962 due to lack of re-assessment under Section 27. Analysis: The petitioner challenged an order rejecting four refund claims totaling ?14,06,31,932.49 due to lack of re-assessment under Section 27 of the Customs Act, 1962. The petitioner contended that the second respondent was bound by a previous court decision and raised various grounds questioning the impugned order. Interestingly, the Department itself appealed against the order, arguing that the Lower Adjudicating Authority did not comply with the court's earlier direction. The Department sought remand of the matter for de novo adjudication. The petitioner did not oppose the matter being sent back but argued that the rejection of the refund claim was unjustified. The court noted that the impugned order did not align with the previous court direction and that the Department also acknowledged this discrepancy. The court allowed the Writ Petition, setting aside the impugned order and remanding the matter to the Lower Adjudicating Authority for de novo adjudication. The Authority was directed to consider the petitioner's refund claim and proceed in accordance with the law. The court emphasized that the de novo adjudication should be completed within 60 days from the date of receipt of the order. The petitioner was instructed to provide full cooperation in the adjudication process. No costs were awarded, and the connected Writ Miscellaneous Petition was closed.
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