Filing of fresh refund claim u/s. 27 (1-B) not required when refund claim already filed within limitation

G.E.India Industrial Pvt. Ltd Vs Commissioner (Appeals) (Madras High Court) Madras High Court held that filing of a fresh refund claim in terms of section 27 (1-B) of the Customs Act not required as refund claim was duly filed within limitation of one year from the date of import. Accordingly, writ of petitioner stands allowed. Facts- The petitioner is engaged in developing wind energy park and therefore imported components for wind turbine and wind energy machines in the wind energy Park developed by the petitioner. The petitioner had imported major junk of such machineries from the Tuticorin...