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Issues: Whether the petitioner's refund claim under Notification No. 102/2007-Customs should be adjudicated in the writ petition or left for consideration by the departmental authority.
Analysis: The relief sought was for refund of the additional duty paid by the petitioner under the notification. The Court did not enter into the merits of the refund claim and instead directed the third respondent to consider and dispose of the representation in accordance with law within the stipulated time.
Conclusion: The petitioner's substantive refund claim was not decided in the writ petition. The matter was directed to be considered by the competent authority.