2019 (1) TMI 303

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..... ase. It was submitted that in any case, the petitioner has already returned back the differential drawback amount, and hence, there is no impediment in the way of the respondents in granting the refund to the petitioner. Notices issued. - R/SPECIAL CIVIL APPLICATION NO. 20126 of 2018 - - - Dated:- 20-12-2018 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR D K TR .....

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..... rred to as the rules ). It was submitted that all the requirements for claiming refund under the said rule have been fulfilled by the petitioner. Referring to sub-rule (4) of rule 96 of the rules, it was submitted that the claim for refund can be withheld only in the two eventualities mentioned therein, none of which are attracted in the present case. Reference was made to the e-mail dated 28.11. .....

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