https://www.taxtmi.com/caselaws?id=243503 The court held in favor of the petitioner, directing the respondents to refund the deposited amounts with interest within four weeks. The court emphasized the mandatory nature of the department's duty to refund within the specified timeline, rejecting the limitation argument raised by the Deputy Commissioner. The court upheld the petitioner's right to seek restitution, ordering the return of documents held by the authorities and emphasizing strict adherence to refund timelines as per the Circular of Central Board of Excise and Customs. en-us Wed, 29 Jan 2014 00:00:00 +0530 Tue, 02 Sep 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243503 The court held in favor of the petitioner, directing the respondents to refund the deposited amounts with interest within four weeks. The court emphasized the mandatory nature of the department's duty to refund within the specified timeline, rejecting the limitation argument raised by the Deputy Commissioner. The court upheld the petitioner's right to seek restitution, ordering the return of documents held by the authorities and emphasizing strict adherence to refund timelines as per the Circular of Central Board of Excise and Customs. Case-Laws Customs Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243503