https://www.taxtmi.com/caselaws?id=412262 Where developments during the pendency of a writ petition affect a refund claim under Condition No. 2(b) of Notification No. 102/2007-Customs, the proper course is fresh consideration by the original authority on merits after giving the claimant a hearing. The Court therefore declined to finally decide the refund dispute at the writ stage and remitted the matter for de novo examination in accordance with law. The ruling emphasises that subsequent legal or factual changes relevant to refund eligibility should be assessed by the authority first, rather than being conclusively determined in writ proceedings. en-us Wed, 11 Aug 2021 00:00:00 +0530 Wed, 22 Sep 2021 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412262 Where developments during the pendency of a writ petition affect a refund claim under Condition No. 2(b) of Notification No. 102/2007-Customs, the proper course is fresh consideration by the original authority on merits after giving the claimant a hearing. The Court therefore declined to finally decide the refund dispute at the writ stage and remitted the matter for de novo examination in accordance with law. The ruling emphasises that subsequent legal or factual changes relevant to refund eligibility should be assessed by the authority first, rather than being conclusively determined in writ proceedings. Case-Laws Customs Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412262