Refund rejection set aside as similar claims were remanded for fresh consideration on merits

Refund rejection orders were set aside where the Court applied the same reasoning used in its earlier order concerning the same assessee and found the present refund claims to stand on a similar footing. The impugned orders were quashed, and the refund applications were restored to the Assistant Commissioner (Refund) for fresh consideration on merits.

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Issues: Whether the impugned orders rejecting the refund claims for the relevant import months were liable to be set aside and the matters restored for fresh consideration on merits.

Analysis: The Court applied the same reasoning adopted in its earlier order concerning the same assessee and found that the refund claims for the present months stood on a similar footing. The impugned orders were therefore set aside and the refund applications were restored to the file of the Assistant Commissioner (Refund) for reconsideration afresh on merits.

Conclusion: The refund rejection orders were quashed and the petitioners obtained a remand for fresh adjudication of their claims.

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