2018 (2) TMI 760

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..... 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. - Writ Petition No. 28278 of .....

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..... ection 27 of the Customs, Act, 1962. 3. The petitioner has raised several grounds, challenging the impugned order, and in particularly, that the second respondent was bound by the decision of this Court, in W.P.No.3486 of 2016, dated 18.04.2017, has stated that, apart from the above grounds, they are other grounds raised by the petitioner, questioning the correctness of the impugned order. Inte .....

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..... ting Authority, to comply with the direction issued by the Court, in the earlier Writ Petition No.3486 of 2016. Thus, by way of Appeal Petition, the respondent Department themselves seek for remand of the matter to the Adjudicating Authority. 4. While the learned counsel appearing for the petitioner may not have reservation on the matter being sent back, but, would submit the reasons for reject .....

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