Supreme Court directs speaking order under Section 17(2) and 17(5) after hearing on provisional duty refund

The SC granted leave and directed the proper officer to pass a speaking order under Section 17(2) read with Section 17(5) of the Act, 1962, after affording the appellant an opportunity of hearing regarding the refund of provisional assessed duty deposited under protest. The HC's decision requiring such compliance was upheld.

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The Supreme Court granted leave to appeal, allowing the petitioner to proceed with their case. The order is brief and procedural, indicating the Court's consent to hear the matter without delving into substantive legal reasoning or holding. The document preserves the formal grant of leave but does not provide further analysis or judgment on the merits.

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