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2021 (9) TMI 607 - HC - CustomsSAD Refund - Validity of Condition No.2(b) of Notification 102/2007-Customs dated 14.09.2007 - seeking to consider petitioner's refund claim in File No.S24/SAD/2219/12-REFUNDS without applying the aforesaid condition - HELD THAT:- The issues are to be reconsidered by the 4th respondent / original authority. The matter is remitted back to the 4th respondent for fresh consideration. Accordingly, the 4th respondent is directed to reconsider the issues raised by the petitioner afresh on merits and in accordance with law and by affording opportunity to the writ petitioner, take a decision and pass orders as expeditiously as possible - Petition allowed by way of remand.
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