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2015 (10) TMI 762 - HC - CustomsClaim for Refund of Penalty – Mis-declaration of goods – Penalty imposed - Commissioner (Appeals) annulled the adjudication order passed by Assistant Commissioner of Customs – As such, refund claim filed by the Petitioners with KASEZ, Gandhidham refused to refund the claim stating that there are no provisions in SEZ Act for refund of excess customs duty paid by SEZ units – Petitioner contended that Respondents have no authority to retain the amount paid towards penalty under the adjudication order – Respondent contested that Appellate Commissioner has not decided the case on merits and remanded the case back for de novo adjudication by the proper authority and the claims for refund filed by the petitioners are thoroughly misconceived. Held That:- Once the orders-in-original have been set aside, the Respondent has no authority to retain the amounts deposited by the petitioners towards duty after being annulled by the orders passed by the Appellate Commissioner – Contentions of the Respondent are premature, cannot be countenanced - Petitions succeed and allowed – Decided in favour of the Petitioner.
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