2016 (9) TMI 317

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..... hore Kunal and Sh. Rony. O. John, Advocates. For the Respondents : Sh. Sanjeev Narula, Sr. Standing Counsel with Sh. Ajay Kalra, Advocate, for Customs. ORDER Issue notice. Sh. Sanjeev Narula, Sr. Standing Counsel accepts notice. The writ petitioner seeks a direction that its refund application be processed and the amounts claimed paid-over. The issue involves payment and refund of Countervail .....

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..... ascertainment would be essential to determine the extent of CVD to which the importer would be entitled. It was on the basis of this principle that the refund claims were to be processed. This Court notices from the record that the concerned adjudication officer, who rejected the petitioner's claim for refund has adopted the same approach that she did which became the subject matter of scrutiny .....

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..... "D. That for the purposes of examining the clause of unjust enrichment to the importer in respect of subject refund claim we have verified the importer's Books of Accounts and other relevant documents and record of the goods. Based on such verification we have satisfied ourselves." This was not a ground for rejection. We find no force in the submission. It is accordingly rejected. Since the .....

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