2016 (12) TMI 1307

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....arned counsel appearing for the petitioner and Dr.S.Seethalakshmi, learned Standing Counsel, who takes notice on behalf of the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the writ petitions are taken up for final disposal. 2. The brief facts, which are necessary for the disposal of the above writ petitions, are as follows:- The petitioner is doing imp....

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....me of import and on production of proof of payment of such taxes, the amount of 4% special additional duty, so collected, is refunded to the respective importers. Subsequently, by Notification No.93/2008-Cus, dated 01.08.2008, the earlier Notification, dated 14.09.2007, came to be amended. The said amendment to the Notification brought a time limit for claiming refund of the 4% special additional ....

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....titioner to grave prejudice and hardship and the petitioner only seeks for a direction to the respondent to carry out / fulfill the statutory responsibility vested upon the respondent in terms of Section 27 read with Section 27A of the Customs Act, 1962. He further submitted that, it would be suffice, if a direction is issued to the respondent to consider and dispose of the Refund Applications fil....