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2016 (9) TMI 1370

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....-9-2016<br>CUSAA 25/2016 & CM No. 34717/2016 - -<br>Customs<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT AND HON&#39;BLE MS. JUSTICE DEEPA SHARMA For the Appellant : Mr. Amit Bansal, Advocate along ....

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....d refund was involved, statutory interdicts could not be varied or altered by mere executive instructions and circulars; this proposition was upheld previously by the bench of this Court in M/s Sony I....