Ocean freight refund claims governed by Mohit Minerals were allowed as the impugned rejection orders could not survive.

Refund claims relating to ocean freight were found to be covered by the earlier binding position in Mohit Minerals, as affirmed by the Supreme Court. In view of that settled legal position, the impugned orders rejecting the refund claims could not be sustained and the challenge to them did not survive. The writ petitions were allowed and the petitioner succeeded on the refund issue.

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Issues: Whether the impugned orders rejecting the petitioner's refund claim relating to ocean freight were liable to be interfered with in view of the binding decision on the same issue.

Analysis: The dispute concerned refund claims for ocean freight for specified periods. The issue had already been answered in favour of the petitioner in earlier proceedings and the same legal position was stated to be covered by the decision in Mohit Minerals, as affirmed by the Supreme Court. In that view, the challenge to the impugned orders did not survive.

Conclusion: The writ petitions were allowed and the petitioner succeeded on the refund issue.

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