2016 (8) TMI 640

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....OURT - 2016 (340) E.L.T. 86 (Mad.)<br>MADRAS HIGH COURT - HC<br>Dated:- 9-8-2016<br>Writ Petition No.27803 of 2016 - -<br>Customs<br>MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.Satish Sundar For the Respondent : Mr.Rajkumar Jhabakh ORDER Mr.Rajkumar Jhabakh, learned Senior Panel Counsel accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up f....

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....24 &nbsp;Andhra Pradesh 5 Air Force Academy, Dundigal, Hyderabad - 43 Andhra Pradesh 6 AFS Jalahalli West, Bangalore-15 Karnataka 7 AFS Tambaram, Chennai-46 Tamil Nadu 8 AFS Yelahnaka, Bangalore-63 Karnataka 9 ASTE, Yemlur Post, Bangalore-560037 &nbsp;Karnataka 10 CHAFB, Agram Post, Bangalore-7 Karnataka 11 College of Air Warfare, 2, Sardar Patel Road, Secunderabad-03 Andhra ....

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....ertificate, the petitioner filed a refund application before the third respondent on 11.1.2016. 5. While processing the application, the third respondent, by a communication dated 7.3.2016, issued a show cause notice calling upon the petitioner to state as to why the claim should not be rejected for non submission of the following documents : "(i). Reassessed copy of the Bill of Entry, in respe....

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....e before the Authority concerned. However, in respect of S.No.1, namely re-assessed copy of the Bill of Entry, since they had not applied for re-assessment, the petitioner requested the second respondent by a representation dated 6.5.2016, for re-assessed Bill of Entry by relying upon an exemption notification and taking note of the customs duty exemption certificate issued by the Defence Establis....