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2018 (6) TMI 1497 - HC - CustomsSEZ Unit - Refund claim - duty paid under protest - the question of refund of duty remained suspended because of inter-departmental disputes though the petitioner had succeeded before the High Court and the SLP was also dismissed by the Supreme Court - Held that:- Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was allowed in the year 2009 and SLP was dismissed in the year 2010. The Department cannot consider such belated development as automatic implementation of the declaration [laid down] by the High Court. It is always open for the Department to pursue its remedies, but in facts of the present case, must release the refund, if otherwise payable in law, subject to outcome of such proceedings. The petitioner’s refund applications shall be decided latest by 31-12-2017 - petition disposed off.
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