2001 (7) TMI 140

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....ds of the third respondent dated 30-3-1994, to quash the same and consequently, to direct the respondent to refund the amounts covered by impugned order with interest at 18% p.a. from the date of payment. 2.All these writ petitions are filed by the same petitioner challenging the refusal of refund of differential duty of landing charges by the proceedings of the fourth respondent dated 16-7-199....

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....ed 30-3-1994, on the ground that the refund claimed by the petitioner would be very tiny and entertaining such claim would only increase the workload of the respondents. 4.Aggrieved by the said proceedings, the petitioner has filed these writ petitions challenging the said refusal to refund the notional landing charges on the ground that when actual landing charges could be ascertained by the P....

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....o refund the differential duty on landing charges between the actual landing charges and the notional landing charges and remitted the matter to the fourth respondent with a direction to dispose of the claim application of the petitioner for refund of the differential duty on landing charges, on merits, of course, after giving an opportunity to the petitioner, afresh, provided the petitioner satis....