2022 (8) TMI 342

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....eputy Commissioner of Customs (Refunds-II) and to direct the respondent No.3 to decide the petitioner's refund application afresh by treating it to be within limitation. Brief facts relevant and essential for disposal of the writ petition are noted hereinbelow:- The petitioner herein being a proprietory firm, had imported capital goods without payment of duty against EPCG licenece No.1330000397 dated 28.11.2003 for which a bank guarantee to the tune of Rs.4,84,000/- was submitted in favour of the Commissioner of Customs, Chennai. The bank guarantee was enforced by the Customs Department in the year 2011. The petitioner fulfilled the export obligation against the EPCG licence whereupon, the office of the Joint Director General of Forei....

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....informing the petitioner that its refund application could not be processed because the same had not been filed in the prescribed format and accordingly the application was being returned to the petitioner. The petitioner filed a fresh application to the Assistant Commissioner (Refunds) in the prescribed form No.102 as per the Custom Refund Application (Form) Regulations, 1995 on 04.09.2020. The Refund Authority rejected the petitioner's refund claim by order (Annexure-10) dated 16.10.2020 observing that the same was time-barred whereupon, the petitioner has approached this Court through this writ petition for assailing the impugned order dated 16.10.2020 and to direct the respondents to treat the petitioner's application for refund to be w....

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.... i.e. on 30.04.2019 with the information that the same should be filed to the Assistant Commissioner (Refunds), Refund Section, Commissionerate-IV, Custom House, Chennai. The petitioner thereupon, filed the application (Annexure-4) dated 20.05.2019 to the competent authority as per the instructions given in the letter dated 30.04.2019. No response was given to the said application upon which reminders were issued and the petitioner was again apprised vide letter dated 04.09.2020 to file the application in Customs Series Form No.102. The petitioner made compliance and submitted the fresh application in the appropriate format which has been rejected vide letter (Annexure- 10) dated 16.10.2020 holding the same to be time-barred. Having cons....