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2018 (1) TMI 576 - HC - CustomsRefund claim - denial on the ground that the petitioner had not fulfilled the export obligations as required to be done in terms of the advance license granted to the petitioner dated 11. 06. 2010 - Held that: - the respondents are bound to honor the redemption letter and effect the refund. The respondents cannot call upon the petitioner to prove when the bank guarantee was encashed. It is for the Department to verify their records and come to a conclusion. - the respondents are directed to refund the sum of ₹ 4,50,000/- to the petitioner within a period of eight weeks - petition allowed.
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