HC Directs Consideration of Refund Applications under Customs Act, 1962 (Section 27 & 27A)

SIBCO Overseas Pvt Ltd Vs Commissioner of Customs (Madras High Court)

The Madras High Court has nullified the rejection of a refund application filed by SIBCO Overseas Pvt Ltd under Section 27A of the Customs Act, 1962. The court found the issue in the present case to be identical to the ones addressed in a batch of cases led by W.A.No.927 of 2013, which questioned the legality of paragraph 4.3 of Circular No. 6/2008-Customs dated 28.04.2008. This earlier case led to a consequential direction to the authority to consider re

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