2016 (11) TMI 553

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..... of mind by the Commissioner is apparent - Although an appellate remedy is available to the petitioner, this Bench is not inclined to relegate it to the appellate remedy, for, there appears to be a clear case of erroneous exercise of jurisdiction. The application for refund consequently revives and shall be considered and disposed of afresh by the Commissioner upon granting appropriate opportun .....

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..... argo Refund Section, Customs House, Kolkata, is under challenge. In the impugned order, the Commissioner returned a finding that refund of erroneous duty paid would be available only upon setting aside the said assessment order of appropriate officer by an appropriate appellate authority and based thereon, she rejected the claim for refund of the petitioners under section 27 of the Customs Act, .....

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..... rder impugned in W.P. No.473 of 2016 stands set aside. The application for refund consequently revives and shall be considered and disposed of afresh by the Commissioner upon granting appropriate opportunity of hearing to the petitioner and by passing a reasoned order as early as possible, preferably within four weeks from date of receipt of a copy of this order. 6. Since in the other writ peti .....

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