TMI Blog2022 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount involved and given the fact that respondent no.1 is a party, the instant writ petition can be treated as an application and appropriate orders can be passed qua the same, by respondent no.1. The amount indicated therein i.e., Rs. 7,30,913/-, which was deposited towards differential duty, includes the amount appropriated i.e., Rs 4,16,755/- by virtue of order-in-original dated 28.05. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remit the amount. 2. Mr Ravi Prakash, who appears on behalf of respondent nos.1 and 3, informs us although refund sought has to be remitted to the petitioner, the only glitch is that the application for refund has not been preferred before the concerned authority i.e., the Principal Commissioner of Customs (Preventive), New Customs House, IGI Airport, New Delhi i.e., respondent no.1. 2.1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and emphasizes that in the past, the appropriating authority had ordered for refund,whenever such an application had been moved. 6. According to us, having regard to the amount involved and given the fact that respondent no.1 is a party before us, the instant writ petition can be treated as an application and appropriate orders can be passed qua the same, by respondent no.1. 6.1. This, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Respondent no.1 will treat the writ petition as the petitioner s application for refund and pass appropriate orders for a refund of the aforementioned amount. (ii) Respondent no.1 will also consider the petitioner s request for payment of interest from the date of deposit. In considering this aspect of the matter, regard will be had by respondent no.1 to the judgment dated 10.06.2020 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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