https://www.taxtmi.com/caselaws?id=404493 The High Court directed the customs authority to process the refund claim of an importer of mobile handsets, resulting in a substantial refund under the Customs Act, 1962. However, following a Supreme Court decision, the Commissioner of Customs (Import), Mumbai contended that the previous refund granted should be returned. The Court raised the question of retrospective application of the Supreme Court decision to cases with granted refunds. Further examination was deemed necessary, leading to a stay on the demand notice and subsequent order until the next hearing scheduled for April 9, 2021. en-us Thu, 18 Feb 2021 00:00:00 +0530 Wed, 24 Feb 2021 09:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404493 The High Court directed the customs authority to process the refund claim of an importer of mobile handsets, resulting in a substantial refund under the Customs Act, 1962. However, following a Supreme Court decision, the Commissioner of Customs (Import), Mumbai contended that the previous refund granted should be returned. The Court raised the question of retrospective application of the Supreme Court decision to cases with granted refunds. Further examination was deemed necessary, leading to a stay on the demand notice and subsequent order until the next hearing scheduled for April 9, 2021. Case-Laws Customs Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404493