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    <title>2017 (2) TMI 86 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The court quashed the Deputy Commissioner of Customs&#039; order rejecting a refund claim, despite the petitioner&#039;s success on merits, due to a delay in receiving the notification for the application hearing. The court emphasized the petitioner&#039;s right to be heard and directed the Deputy Commissioner to issue a fresh order, allowing the petitioner to present their case. The petitioner was given a new hearing date to address the limitation issue and ensure a fair process in the refund application.</description>
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      <description>The court quashed the Deputy Commissioner of Customs&#039; order rejecting a refund claim, despite the petitioner&#039;s success on merits, due to a delay in receiving the notification for the application hearing. The court emphasized the petitioner&#039;s right to be heard and directed the Deputy Commissioner to issue a fresh order, allowing the petitioner to present their case. The petitioner was given a new hearing date to address the limitation issue and ensure a fair process in the refund application.</description>
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