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2016 (8) TMI 184 - HC - CustomsClaim of refund of excess CVD paid on import of mobile handsets including cellular phones. - mobile handsets including cellular phones - Held that:- it is not open to the Authority to refuse to consider the application for refund only because an appeal has not been filed against the assessment order. With the Petitioner having already placed all the relevant documents on record and with the only reason for rejection of the refund application being the untenable ground of alleged failure by the Petitioner to submit reassessed B/Es, the Court sees no reason why the Respondents should be permitted to deny the Petitioner the grant of refund any longer. Accordingly, the refund claim filed by the Petitioner on 28th December 2015 is allowed. The Respondents will now pay to the Petitioner the amount of refund as claimed together with interest due thereon up to the date of refund not later than two weeks from today. - Decided against the revenue cost.
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