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2011 (10) TMI 447 - HC - CustomsApplication for refund - - authority to pass an order - The grievance of the Petitioners in these proceedings is that an application for refund in the amount of Rs. 1.02 crores, which was due under an order passed by CESTAT dated 29 August 2006 has not been granted despite several requests and the passage of years. - Held that:- We find no reason or justification for the Revenue to contend that the application for refund should be pursued with the Air Cargo Complex at New Delhi. The deposit having been made in Mumbai, the order of adjudication having been passed in Mumbai, and the order of appropriation having been issued by the adjudicating authority in Mumbai, the Customs authorities at Mumbai had sufficient jurisdiction to entertain the claim for refund. In that view of the matter, we quash and set aside the directions contained in the communication dated 15 November 2010 of the Central Board of Excise and Customs, directing that the refund claim be decided by the Commissioner of Customs (Export), ACC, Delhi. We direct that the refund claim shall be heard and disposed of by the Competent Authority under the jurisdiction of the Commissioner of Customs, Air Cargo Complex, Mumbai. Upon the passing of the requisite order, the amount, if any, there found to be due and payable to the Petitioners shall be refunded within a period of one month from the date of the passing of the order.
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