9911796707
TMI Blog2016 (12) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - in the light of the fact that already Refund Applications (alongwith necessary enclosures), dated 05.10.2016, 17.09.2016 and June 2016, are pending with the respondent, and in view of the submission now made by the learned counsel for the petitioner, without going into the merits or otherwise of the matter, this Court is inclined to pass refund orders - petition disposed off - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the goods. The said Bills of Entry were assessed to appropriate duty, as per the statute provided therefor and 4% of special additional duty, in respect of the goods were leveied, assessed and collected from the petitioner, for sums of ₹ 6,99,109.10, ₹ 8,03,786.70 and ₹ 1,44,645.00, respectively, in respect of the Bills of Entry and in lieu of payment of appropriate Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of refund of the 4% special additional duty paid by them). The said refund claims were received by the Office of the respondent on 20.09.2016, 05.10.2016 and 07.06.2016, respectively. Despite passage of two months, the refund claims have neither been processed nor sanctioned nor rejected by the Office of the respondent. As no action is forthcoming in the processing of the petitioner's refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court. 4. This Court heard the submissions of the learned Standing Counsel appearing for the respondent on the said submissions of the learned counsel for the petitioner. 5. I have carefully considered the submissions made by the learned counsel for both sides and perused the materials available on record. 6. Considering the peculiar facts and circumstances of the case and in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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