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2023 (2) TMI 285 - HC - CustomsRejection of refund of Extra Duty Deposit - applicability of principles of natural justice - petitioner contended that EDD was in the nature of a deposit and therefore, the principle of unjust enrichment ere inapplicable to deposit of EDD - request for refund was treated as a fresh application under Section 27 of the Customs Act, 1962 and was rejected by the impugned order on the ground that the same was not filed within limitation - HELD THAT:- Respondent no. 1 has misdirected itself in considering the petitioner’s request for refund of the balance amount of ₹13,53,326/- made on 22.07.2022 as a fresh application. The said request was in continuation of the proceedings relating to the application for refund dated 19.02.2019. Thus, the question of the petitioner’s claim being barred by limitation does not arise. The authorities are fully aware of the orders passed by the Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 [2021 (3) TMI 497 - SC ORDER] and this Court cannot countenance the approach of the respondents to insist that the orders passed by the Supreme Court be necessarily quoted by applicants for availing their benefit. The respondents are bound to consider the orders passed by the Supreme Court notwithstanding that the same are not referred to by the applicants. The impugned order dated 07.11.2022 is set aside. The respondent is directed to forthwith process the petitioner’s request for refund within a period of two weeks from today - Appeal allowed.
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