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2018 (8) TMI 1901 - HC - CustomsRefund claim - Benefit of concessional rate of duty - N/N. 12/2012-C.E., dated 17-3-2012 (as amended from time to time) - Revenue points out that the petitioner paid the duty consciously and after deliberation; therefore, the deposit of amounts towards duty were not contrary to law - Plea of alternative remedy - HELD THAT:- This Court is of opinion that the plea of alternative remedy- an unoriginal and frequently used stereotypical defence by public bodies - in such cases at least dodges the crux of any dispute, i.e. the liability of the concerned public body or agency on merits. Sans any dispute with respect to facts, this Court finds it entirely unpersuasive, since Article 144 of the Constitution, compels all authorities to give effect to the law declared by the Supreme Court. The amount claimed was not duty and could not have been recovered by the Customs authorities in the first instance. Therefore, they cannot now seek shelter under Section 27(3) to resist a legitimate refund claim. The refund application moved by the petitioner shall be decided on its merits, within ten weeks, in accordance with law - Petition allowed.
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