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2022 (9) TMI 229 - HC - CustomsRefund claim - the only glitch is that the application for refund has not been preferred before the concerned authority i.e., the Principal Commissioner of Customs (Preventive), New Customs House, IGI Airport, New Delhi i.e., respondent no.1 - HELD THAT:- Having regard to the amount involved and given the fact that respondent no.1 is a party, the instant writ petition can be treated as an application and appropriate orders can be passed qua the same, by respondent no.1. The amount indicated therein i.e., Rs. 7,30,913/-, which was deposited towards differential duty, includes the amount appropriated i.e., Rs 4,16,755/- by virtue of order-in-original dated 28.05.2019. Respondent no.1 will treat the writ petition as the petitioner’s application for refund and pass appropriate orders for a refund of the aforementioned amount - writ petition disposed off.
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