TMI Blog2017 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued to the respondent to process the refund claims and pass appropriate orders, having regard to the fact that the petitioner has filed supporting certificates in the form of Chartered Accountant’s Certificate and other documents, claiming that the benefit was not passed on to the consumer - the petitioner’s claim for refund is to be processed - petition allowed. - W. P. (C) 1563/2017 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rulings in SRF Limited vs. Commissioner of Customs (2015) 14 SCC 596 as well as the order of this Court dated 28.09.2016 in Micromax Informatics Ltd. vs. Union of India Ors. (W.P. (C) 4712/2016). It also relies upon a previous order in the petitioner s case (W.P.(C) 10513 of 2016, Lava International Limited v. UOI Ors., dated 13.11.2016). 4. In the light of the above discussion, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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