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2017 (3) TMI 56 - HC - CustomsRefund claim - petitioner sought for processing of refund claim expeditiously - excess payment of CVD on import of mobile handsets, spare parts, etc. u/s 3(1) of the Act - Held that - reliance was placed in the case of 2016 (12) TMI 472 - DELHI HIGH COURT , where it was held that direction is 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.
The Delhi High Court directed the respondent to process the petitioner's refund application for excess customs duty payment on mobile handsets within three weeks, based on previous rulings and orders.
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