https://www.taxtmi.com/caselaws?id=373672 Once the classification dispute over the imported epoxy stator coils had attained finality before the tribunal and the Revenue had not pursued further challenge, the connected refund claim could not be left pending indefinitely. The competent authority was required to act on the refund request in light of the final classification ruling and the applicable exemption notification. A limited writ direction was therefore warranted to compel consideration of the claim within a fixed time, while the substantive refund entitlement remained for determination by the respondents on the merits. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 18 Jan 2019 08:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373672 Once the classification dispute over the imported epoxy stator coils had attained finality before the tribunal and the Revenue had not pursued further challenge, the connected refund claim could not be left pending indefinitely. The competent authority was required to act on the refund request in light of the final classification ruling and the applicable exemption notification. A limited writ direction was therefore warranted to compel consideration of the claim within a fixed time, while the substantive refund entitlement remained for determination by the respondents on the merits. Case-Laws Customs Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373672