https://www.taxtmi.com/caselaws?id=330051 The Court set aside the orders of the Assistant Commissioner and the Development Commissioner, directing the Assistant Commissioner to reconsider the refund applications on their merits. The petitioner was instructed to make representations to the competent authority within six weeks, and the applications dated 29.6.2012 were deemed the initial filing date for the refund claims. The Court emphasized that the Assistant Commissioner should independently assess the refund claims to determine the petitioner's entitlement, in accordance with the Division Bench judgment and the provisions of the Customs Act. en-us Fri, 01 Jul 2016 00:00:00 +0530 Sat, 16 Jul 2016 11:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330051 The Court set aside the orders of the Assistant Commissioner and the Development Commissioner, directing the Assistant Commissioner to reconsider the refund applications on their merits. The petitioner was instructed to make representations to the competent authority within six weeks, and the applications dated 29.6.2012 were deemed the initial filing date for the refund claims. The Court emphasized that the Assistant Commissioner should independently assess the refund claims to determine the petitioner's entitlement, in accordance with the Division Bench judgment and the provisions of the Customs Act. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330051