Supreme Court Sets Aside High Court Judgment on Late Writ Petition

The Supreme Court allowed the appeal, setting aside the High Court judgment due to the writ petition being filed after the prescribed six-month period. The Revenue can enforce the bank guarantee to recover the duty owed, with no costs awarded.

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The Supreme Court allowed the appeal in a case where the respondent-assessee filed a refund claim but instead filed a writ petition in the High Court after the refund application was returned for resubmission. The High Court judgment was set aside as the writ petition was filed beyond the prescribed six-month period. The Revenue is entitled to enforce the bank guarantee and recover the duty due. No costs were awarded.

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