Court Questions 16-Year Delay in Countervailing and Excise Duty Refund Case; Criticizes Department's Indecision and Show Cause Notices.

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....Refund of CVD / Excise duty - case is yet to be decided even after 16 years lapsed - We fail to understand that if the claim of the writ applicant could not be looked into and decided by the authority for want of necessary materials, then the authority could have taken an appropriate decision one way or the other for passing an appropriate order. We fail to understand what was the good ground for the department to issue three show cause notices. - HC....