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2020 (1) TMI 1308 - HC - CustomsRefund of the amount deposited by the petitioner - HELD THAT:- After passing of the order passed by the Division Bench of this Court dated 30-7-2010, the petitioner had submitted an application for refund on 12-1-2011 and thereafter, on 12-4-2018 after disposal of SLP. Therefore, the ground on which the application seeking refund has been rejected is factually incorrect. It is evident that the order that has been passed by the Assistant Commissioner is factually incorrect. The impugned order dated 21-8-2018 therefore cannot be sustained in the eye of law. It is accordingly quashed. The Assistant Commissioner (Refund), Customs, Goa, is hereby directed to decide the applications dated 12-1-2011 and 12-4-2018 by a speaking order within a period of two months from the date of receipt of a certified copy of this order. Petition disposed off.
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