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2020 (9) TMI 789 - HC - Central ExciseTime limitation - Refund of CVD / Excise duty - case is yet to be decided even after 16 years lapsed - HELD THAT:- The impugned show cause notices are very interesting to read as it exhibits complete non-application of mind. The claim of the writ applicant put forward almost 16 years back is yet to be decided by the authority because, according to the respondents, the original record of the claim is not available. We fail to understand that if the claim of the writ applicant could not be looked into and decided by the authority for want of necessary materials, then the authority could have taken an appropriate decision one way or the other for passing an appropriate order. We fail to understand what was the good ground for the department to issue three show cause notices. The respondents are directed to decide the claim of the writ applicant for the refund of the CVD / Excise duty in the Form – R in accordance with law within a period of two months from the date of receipt of the writ of this order. If the department wants any documents for the purpose of looking into the claim, then the writ applicant shall furnish all such necessary and relevant documents at the earliest - application disposed off.
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