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2016 (11) TMI 1428 - DELHI HIGH COURTRefund of excess amount - petitioner’s grievance is that despite the final order of the Settlement Commission, dated 30-4-2014, finally deciding the SCN No. 30/2013, dated 24-5-2013 and the matters covered therein, the respondents have not so far taken any action towards refund of the excess amounts lying and deposited with them - Held that: - In view of the finality of the Settlement Commission’s order, which cannot be appealed against, the respondents are hereby directed to take appropriate consequential action and pass orders to refund the excess amounts paid (i.e. differential between the payment or deposit made at the time of filing of the settlement application and the duty liability, as finally determined by the Commission in its order of 30-4-2014) as well as pass a separate order discharging the bank guarantees issued in favor of the Commissioner of Customs - petition allowed - decided in favor of petitioner.
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