TMI Blog2018 (3) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out by the Ld. Advocate, the original authority himself has noted that all these claims have been made within the prescribed period of limitation - denial of refund do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. C/40599/2013 - Final Order No. 40904 / 2018 - Dated:- 20-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and subject to final orders. During pendency of the writ petition, ONGC started issuing recommendation letters, based on which DGH issued Essentiality Certificates. In the Final Order dt. 11.3.2003, the Delhi High Court held that since during pendency of the petition DGH had issued Essentiality Certificates, the refund applications should be decided by taking those into account. The original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter came up for hearing, on behalf of the appellant, Ld. Counsel Shri J.C. Patel informs that in respect of the 7 Bills of Entry, as the related goods had been cleared pursuant to the Delhi High Court interim order, they will necessarily have to be treated as to have been done so under protest . Towards this end, he draws our attention to the Tribunal s decision in the case of RFB Big Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard both sides and have gone through the facts. We find that the refund claims in respect of Sl.No.12 to 18 of the list have indeed been filed pursuant to the goods having been cleared based on the interim orders of the Delhi High Court. As already brought out in the earlier Tribunal s order in the case of RFB Big Corporation LLC cited by the Ld. Advocate (supra), the Hon ble Apex Court in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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