https://www.taxtmi.com/caselaws?id=261432 An uncommunicated file noting rejecting a refund claim does not attain operative finality and is not ordinarily amenable to judicial review until formally communicated. On that basis, immediate refund was declined, while the competent authority was required to pass a formal speaking order on the claim, communicate it expeditiously, and permit re-filing of the refund application. The circular dated 15.03.2013 was treated as an administrative interpretation of the Foreign Trade Policy and was not struck down, as the policy was not found to expressly bar refund on the facts and the applicant had not availed terminal excise duty exemption. en-us Wed, 11 Feb 2015 00:00:00 +0530 Mon, 17 Aug 2015 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261432 An uncommunicated file noting rejecting a refund claim does not attain operative finality and is not ordinarily amenable to judicial review until formally communicated. On that basis, immediate refund was declined, while the competent authority was required to pass a formal speaking order on the claim, communicate it expeditiously, and permit re-filing of the refund application. The circular dated 15.03.2013 was treated as an administrative interpretation of the Foreign Trade Policy and was not struck down, as the policy was not found to expressly bar refund on the facts and the applicant had not availed terminal excise duty exemption. Case-Laws Customs Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261432