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2017 (11) TMI 1535 - HC - CustomsCFS - reopening of earlier proceedings - refund of excess cost recovery charges - Held that: - decision of the Hon'ble Division Bench of the Bombay High Court in the case of Vijal Marine Services V. Commissioner of Customs & C. Ex., Goa, [2016 (3) TMI 939 - BOMBAY HIGH COURT] referred, wherein the appellant sought for refund of the cost recovery charges paid under protest to the Customs authorities, the Division Bench held that since the appellant therein did not file any appeals against the demands confirmed for the charges/cost, the appellant cannot be allowed to circumvent confirmed demand by way of refund - this Court is not inclined to exercise discretion in issuing a writ of mandamus as sought for by the petitioner - petition dismissed - decided against petitioner.
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