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2016 (6) TMI 817 - HC - CustomsClaim of refund in cash - whether the petitioner is entitled to refund of the amount, claimed by them, in cash, as the reward scheme scrips has been withdrawn - violation of principles of natural justice, inasmuch as an opportunity of personal hearing was not granted to them - Held that:- It is not in dispute that the refund applications, which were filed on 13.1.2010, were not taken for disposal for nearly four years, when the Board had issued circular, directing all the Chief Commissioner of Customs to ensure that all pending applications for refund of 4% SAD paid through DEPB/rewards scrips should be disposed of by 30.06.2013, and report should be sent by the Chief Commissioner of Customs to the Board by 04.07.2013. The petitioner is entitled to one more opportunity to place all contentions before the second respondent, viz., the Original Authority, with regard to three Bills of Entry, dated 06.03.2009, 11.02.2009 and 07.01.2009, for which, refund applications were filed on 13.01.2010. - Revenue directed to pass a reasoned order within 3 months.
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