https://www.taxtmi.com/caselaws?id=254268 The High Court quashed the order rejecting the refund claim without a personal hearing, citing a breach of natural justice. The court directed the Deputy Commissioner of Customs to reconsider the application after granting the petitioner a hearing and allowing submission of necessary documents. Additionally, the court upheld the petitioner's eligibility for exemption under Customs Notification No. 21/2002, emphasizing compliance with Essentiality Certificate requirements. The rejection of the refund claim based on the re-export date and lack of original documents was reconsidered, with the court allowing the submission of photocopies for reevaluation due to challenges in obtaining original documents. en-us Wed, 05 Feb 2014 00:00:00 +0530 Wed, 17 Dec 2014 11:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254268 The High Court quashed the order rejecting the refund claim without a personal hearing, citing a breach of natural justice. The court directed the Deputy Commissioner of Customs to reconsider the application after granting the petitioner a hearing and allowing submission of necessary documents. Additionally, the court upheld the petitioner's eligibility for exemption under Customs Notification No. 21/2002, emphasizing compliance with Essentiality Certificate requirements. The rejection of the refund claim based on the re-export date and lack of original documents was reconsidered, with the court allowing the submission of photocopies for reevaluation due to challenges in obtaining original documents. Case-Laws Customs Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254268