Court sets aside impugned order, remands for fresh consideration after Special Leave Petition outcome. Writ petition disposed.

The court set aside the impugned order and remanded the matter for fresh consideration, following the outcome of the Special Leave Petition. The writ petition was disposed of with no costs incurred.

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Issues involved: Quashing of Circular No. 6/2008-Customs, refund applications under Section 27 and 27A of the Customs Act, 1962.

Quashing of Circular No. 6/2008-Customs:
The Division Bench disposed of appeals against the orders quashing paragraph 4.3 of Circular No. 6/2008-Customs dated 28.04.2008. The court directed the authority to reconsider refund applications in light of Section 27 and 27A of the Customs Act, 1962.

Refund applications under Section 27 and 27A of the Customs Act, 1962:
Both counsels agreed that the identical issue as above arose in the present matter. The court applied the directions of the Division Bench in a previous case, setting aside the impugned orders and remanding the matter to the original authority for fresh consideration of refund applications after providing an opportunity of hearing to the parties. This action was based on the outcome of a Special Leave Petition filed against the order passed by the Bombay High Court in the case of CMS Info Systems Limited v Union of India [2017 (349) ELT 236 (Bom)].

Conclusion:
The court set aside the impugned order and remanded the matter for fresh consideration, following the outcome of the Special Leave Petition. The writ petition was disposed of with no costs incurred.

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