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2017 (2) TMI 931 - HC - CustomsRefund - The grievance of the Petitioner is that during the course of this business and the period under dispute, it supplied these goods to various licence holders who had obtained the invalidation letters from the Regional Office of the Director General of Foreign Trade without payment of CENVAT duty - Held that: - the Respondents will not be influenced by the mere recommendations of some authority in the Ministry and which recommends cancellation of the invalidation letters / EPCG licences. It will decide the controversy on the footing that when the concerned dealings and transactions took place, there was an authorization in the form of invalidation letter, there was a communication copy of which is at Annexure-A to the Writ Petition and that the Policy Interpretation Committee issued the clarification later namely, on 4th December, 2012 - they will pass a fresh speaking order after hearing the writ petitioner / their representative and pass an order uninfluenced by any of the statements made in their affidavit in reply and the communications relied upon - Petition disposed of.
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