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2015 (12) TMI 478 - SC - CustomsBenefit of an exemption Notification - respondent approached the Settlement Commission under Section 127B of the Customs Act - Settlement Commission rejected the application of the respondent on the ground that it was not maintainable - Held that:- There were many other similarly situated persons who had also filed their writ petitions as in their cases also, the Settlement Commission had rejected the applications. All these writ petitions are decided by the impugned judgment rendered by the High Court of Bombay. The High Court has, after straightening certain aspects of law, remitted the cases back to the Settlement Commission for fresh decision in accordance with the legal position explained by the High Court. - Since the High Court has merely remitted the case back to the Settlement Commission for fresh decision and in all other cases, the decision has been taken by the Settlement Commission, leaving the question of law open, it is not necessary to interfere with the impugned order. - Decided against Revenue.
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