VASTA BIO Vs. ASSISTANT COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) Heard Mr. K. Narayanan, the Learned Counsel appearing for Mr. N. Inbarajan, the Learned Counsel for the petitioner and Mr. B. Rabumanohar, the Learned Special Government Pleader for the respondent.

(2.) The petitioner is aggrieved by the impugned order-in-original, dated 21-12-2011, insofar as it rejects the petitioner's claim for refund due to the extent of Rs. 1,85,586/-.

(3.) The main ground, on which, the impugned order has been questioned is by contending that, before partially rejecting the refund claim, the petitioner had no opportunity to explain to the Authority, that their action was not justified.