2023 (7) TMI 270

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER A copy of the order of Division Bench in W.A.No.927 of 2013 and batch along with C.M.A.No.1342 of 2017 and other C.M.A's dated 25.04.2022 is produced. 2. That order disposes appeals filed as against orders of learned Single Judge quashing paragraph 4.3 of Circular No. 6/2008-Customs dated 28.04.2008 and a consequential direction to the authority to consider refund applications in ligh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e same direction as above is taken to be passed in the present case as well. Thus, the impugned order is set aside and the matter remanded to the original authority for fresh consideration after hearing the parties based on the outcome of Special Leave Petition filed against the order of the Bombay High Court in the case of CMS Info Systems Limited v Union of India [2017 (349) ELT 236 (Bom)]. 6. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X