Refund denial on exports made through foreign Post Office challenged before Delhi HC

Delhi HC via video conferencing issues notice in petition challenging denial of refund on exports made through foreign port offices (PO); Petitioner disputes refund rejection for the sole reason that goods have been exported through foreign PO while highlighting that Notification dated June 4, 2018 read with Circular No.14/2018-Customs dated June 4, 2018 has notified Exports by Post Regulations, 2018 w.e.f. June 21, 2018 providing for an entry to be presented to pro...