2017 (2) TMI 86

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....spondents ORDER S. J. Vazifdar, C.J. ( Oral ) The petitioner has challenged the order passed by the adjudicating authority i.e. the Deputy Commissioner of Customs, rejecting its claim for refund in respect of three bills of entry. The petitioner claims to have succeeded on merits. The litigation culminated with the order and judgment of the Supreme Court dated 12.02.2009. On merits, th....

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....erits. The petitioner has already paid the entire duty and seeks a refund thereof. On merits, the petitioner has succeeded right up to the Supreme Court. The only issue is one of limitation. The petitioner seeks to rely upon the records lying with the Department itself in this regard. The impugned order was passed on 12.06.2016. In the circumstances, the impugned order is quashed and set aside.....