2025 (3) TMI 699

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.... 2.: Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC. ORDER PER (THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL) Sri Karan Talwar, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondents No. 1 and 2. 2. With the consent, finally heard. 3. This writ petition is directed against the order, dated 30.10.2024, passed ....

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....ority, by an order dated 13.01.2021, set aside the ex-parte decision taken vide communication dated 08.08.2019. 5. In turn, respondent No. 1 passed a fresh order, dated 17.08.2020, in Order-in-Original (De novo) No. 05/2020-21. Ref.EPD, rejecting the refund claims. The petitioner again preferred an appeal before the Principal Commissioner of Customs & Central Excise (Appeals-I), Hyderabad, which ....

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....s issued to the petitioner by the Deputy Commissioner of Customs, Export Promotion Division, Hyderabad, to show cause as to why the refund claims of the petitioner should not be rejected. The petitioner filed a reply on 10.10.2024 and placed heavy reliance on the order of CESTAT dated 20.02.2024 mentioned hereinabove and also the sanction order dated 03.10.2024. By passing the impugned order dated....

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....by taking shelter of pendency of CEA No.26 of 2024, which was, admittedly, dismissed. 13. Thus, we deem it proper to set aside the impugned Order-in-Original dated 30.10.2024 and restore the matter on the file of respondent No. 1. The said authority shall rehear the petitioner and pass a fresh order in view of dismissal of CEA No.26 of 2024. The petitioner shall appear before respondent No. 1 on ....