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<h1>Court orders reconsideration of refund claim challenge, emphasizing natural justice & duty element specificity.</h1> <h3>M/s. Sammarth Overseas & Credits Pvt. Ltd. Versus Union of India, The Chairperson, Central Board of Excise & Customs, The Commissioner of Customs (Appeals), The Assistant Commissioner of Customs (Refunds)</h3> M/s. Sammarth Overseas & Credits Pvt. Ltd. Versus Union of India, The Chairperson, Central Board of Excise & Customs, The Commissioner of Customs ... Issues:Challenge to Condition No.2(b) of Notification 102/2007-Customs for refund claim.Analysis:The petitioner sought a declaration to declare Condition No.2(b) of Notification 102/2007-Customs null and void regarding the petitioner's refund claim. The petitioner's counsel highlighted a relevant judgment where it was emphasized that principles of natural justice should be applied, and the petitioner should have been given an opportunity before rejecting the claim. The judgment also discussed the importance of specifying duty elements in invoices for claiming credit, stating that non-declaration of duty in the invoice itself satisfies the condition. The court acknowledged the developments and directed the 4th respondent to reconsider the issues raised by the petitioner afresh on merits and in accordance with the law. The matter was remitted back to the 4th respondent for fresh consideration, with instructions to take a decision promptly after affording an opportunity to the petitioner. The writ petition was disposed of with no costs incurred.