Refund claims for excess customs duty must be processed on merits, with interest payable if the refund is admissible.

A refund claim for excess customs duty on imported mobile handsets and spare parts was required to be processed on the basis of the materials already filed, and the respondent was directed to decide the pending applications within three weeks. If the claim is found admissible, the refund must be remitted with applicable interest. The operative effect is that the refund request cannot remain unattended and must be examined and disposed of on merits, with interest following where refund is allowed.

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Issues: Whether the petitioner's application for refund of excess customs duty was required to be processed and, if found admissible, whether the refund amount was to be remitted with applicable interest.

Analysis: The petitioner sought processing of its refund claim in respect of excess CVD paid on import of mobile handsets and spare parts. The Court directed the respondent to process the pending refund applications, consider all materials placed before it, and pass appropriate orders within three weeks.

Conclusion: The refund claim was directed to be processed and the refund amount, together with applicable interest, was ordered to be remitted.

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