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2016 (11) TMI 1397 - AT - CustomsRefund claim - duty paid under protest - It is the case of appellant both the lower authorities have totally overlooked the fact that the deposit of the amount was based upon Inter ministerial deliberation and subsequently there are various judgments on the very same issue which needs to be considered by the lower authorities - Held that: - Since the issue needs factual verification as to the amounts deposited by the appellant with reference to the advance licence issued to the contractors and also to consider the identical issue being decided in respect of very same appellant, and as the impugned order as well as the adjudication order did not specify the reasons for not accepting the submission of the appellant, the issue needs reconsideration by the adjudicating authority - appeal allowed by way of remand.
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