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<h1>Delhi High Court Grants Exemption in Refund Claim Case</h1> <h3>VIKAS POLYMERS Versus COMMISSIONER OF CUSTOMS</h3> The Delhi HC allowed an exemption application in CM 5862/2010. In W.P. (C) 2947/2010, the petitioner sought prompt implementation of a refund claim of Rs. ... Order – Implementation of DEPB scheme - petitioner given refund by way of re-credit in the DEPB licence - re-credit granted that the concerned Assistant Commissioner of Customs to issue a re-credit note and that has not been issued - Order-in-Original passed sanctioning a refund - Custom authorities cannot drag their feet on such an issue The Delhi High Court allowed an exemption application in case CM 5862/2010. In W.P. (C) 2947/2010, the petitioner's grievance was that a refund claim of Rs. 2,75,056/- sanctioned by the Assistant Commissioner of Customs was not being implemented promptly. The court directed the authorities to take immediate action and set a renotification date for further proceedings.