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2016 (11) TMI 553 - HC - CustomsRefund of erroneous duty paid - section 27 of the Customs Act, 1962 - jurisdiction - Held that: - an amendment to section 27 of the Act, made operative with effect from April 8, 2011 - Non-application of mind by the Commissioner is apparent - Although an appellate remedy is available to the petitioner, this Bench is not inclined to relegate it to the appellate remedy, for, there appears to be a clear case of erroneous exercise of jurisdiction. The application for refund consequently revives and shall be considered and disposed of afresh by the Commissioner upon granting appropriate opportunity of hearing to the petitioner and by passing a reasoned order as early as possible, preferably within four weeks - petition allowed - decided in favor of petitioner.
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