https://www.taxtmi.com/caselaws?id=790384 A refund claim arising from reassessment of customs valuation was directed to be considered on merits within a stipulated time. The petitioner had sought mandamus for reassessment and refund of excess customs duty, while the respondents stated that the refund representation would be examined and, if necessary, a formal application would be called for. In light of that stand, the Court required any formal refund application, if filed, to be considered together with the earlier emails and the claim to be processed and decided in accordance with law within the fixed period. The result was a time-bound direction for substantive disposal of the refund request. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790384 A refund claim arising from reassessment of customs valuation was directed to be considered on merits within a stipulated time. The petitioner had sought mandamus for reassessment and refund of excess customs duty, while the respondents stated that the refund representation would be examined and, if necessary, a formal application would be called for. In light of that stand, the Court required any formal refund application, if filed, to be considered together with the earlier emails and the claim to be processed and decided in accordance with law within the fixed period. The result was a time-bound direction for substantive disposal of the refund request. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790384