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2020 (11) TMI 19 - MADRAS HIGH COURTRefund of excess duty paid - no appeal has been preferred by the respondents - HELD THAT:- After considering the submissions made by the learned counsel for the petitioner and after perusing and examining the order, dated 20.12.2013 passed by the second respondent, this Court is of the considered view that no useful purpose would be served if this writ petition is kept pending. Instead, a direction can be issued to the third respondent to process and settle the refund application, dated 11.02.2014 submitted by the petitioner seeking for refund of a sum of ₹ 3,07,141/- which is the alleged excess duty paid by the petitioner to the respondents, which they are now entitled to refund, as the said excess duty collection made by the respondents under the demand has been set aside by the second respondent under the order in Appeal No. 221/2013 (TTN) dated 20.12.2013. This Court directs the third respondent to consider the refund application of the petitioner, dated 11.02.2014 seeking for the refund of excess duty paid by them within a period of four weeks from the date of receipt of a copy of this order and pass final orders on merits and in accordance with law - Petition disposed off.
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