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TMI Blog2020 (1) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Goa, is hereby directed to decide the applications dated 12-1-2011 and 12-4-2018 by a speaking order within a period of two months from the date of receipt of a certified copy of this order. Petition disposed off. - Writ Petition No. 47426 of 2018 (T-RES) - - - Dated:- 7-1-2020 - Alok Aradhe, J. Smt. Anuradha S.R., Advocate, for the Petitioner. Shri K.V. Arvind, Manjunath B.R., Amit Deshphande, Advocates, for the Respondent. ORDER Smt. S.R. Anuradha, Learned Counsel for the Petitioner. Sri. K.V. Aravind, Learned Counsel for Respondent Nos. 1 and 2. Sri. B.R. Manjunath, Learned Counsel for Respondent No. 3. The petition is admitted for hearing. With the consent of Learned Counsel for the parties, the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with interest at the rate of 24%. The Learned Single Judge of this Court vide order dated 21-10-2003 disposed of the said writ petitions with liberty to the petitioner to file appropriate application seeking refund of the amount due in terms of the order of this Court along with facts and figures and the respondents are to dispose of the said application in accordance with law within a period of four weeks from the date of filing of the application. The respondents have challenged the order passed by the Learned Single Judge in Writ Appeal namely W.A. No. 5/2004 [2017 (355) E.L.T. 58 (Kar.)] which was dismissed vide order dated 30-7-2010. It is also not in dispute that in fact an order passed by the Division Bench has been affirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Assistant Commissioner, which reads as under :- 22. From the above, it is seen that the applicant has not filed any refund application on or after the Hon ble High Court order dated 30-7-2010 till date. Therefore, the refund claim does not occur as per Section 27 of Customs Act, 1962 to the applicant . 7. Thus, it is evident that the aforesaid order that has been passed by the Assistant Commissioner is factually incorrect. The impugned order dated 21-8-2018 therefore cannot be sustained in the eye of law. It is accordingly quashed. The Assistant Commissioner (Refund), Customs, Goa, is hereby directed to decide the applications dated 12-1-2011 and 12-4-2018 by a speaking order within a period of two months from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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