Disposed

D Decor Home Fabrics Pvt. Ltd. v. Union of India and Ors.

Bombay HC14 Nov 2022WP/12630/2022

Case brief

AI extract

What is this about?

Petitioner sought amendment of bill of entries for exempted items and refund of IGST. Court clarified authority must permit amendments and directed refund processing based on notification interpretation.

What did the court decide?

Petitioner to file evidence of reversed entries; Customs Authority to permit amendment of bill of entry and department to process refund with interest.

D Decor Home Fabrics Pvt. Ltd. Vs Union of India and Ors. — Customs and Excise | Bombay HC (2022)

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Digitally signed by MUGDHA MUGDHA M M PARANJAPE PARANJAPE Date: 2022.11.21 14:26:04 +0530

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1 434-WP 12630-22.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO.12630 OF 2022

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D’Decor Home Fabrics Pvt. Ltd.

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… Petitioner

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Vs.

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The Union of India, Through the Secretary,
Ministry of Finance, Department of Revenue

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& Ors.… Respondents

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Mr. Prakash Shah a/w Mr. Jas Sanghavi and Mr. Yash Prakash i/by PDS
Legal for Petitioner.

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Mr. Vijay H. Kantharia a/w Mr. Ram Ochani for Respondents.

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CORAM:K.R. SHRIRAM &
ARIF S. DOCTOR, JJ.
DATED :14th NOVEMBER 2022

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P.C.:

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1.A prayer (a) of the Petition reads as under :-

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“(a) that this Hon’ble Court be pleased to issue writ of mandamus or any other appropriate writs, orders under Article 226 of Constitution of India ordering and directing the Respondents by themselves and their subordinates and agents to forthwith (i) amend the bill of entries mentioned in paragraph 19 above by allowing the benefit of exemption under notification no.15/2015-Cus dated 1.4.2015 as amended; and (ii) grant refund of Rs.6,63,61,295/collected in the guise of IGST with interest thereon;”

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2. Both the Counsel say that the facts in this case are squarely

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covered by the order pronounced by us today, i.e., 14th November 2022 in

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1 of 3

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Mugdha

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2 434-WP 12630-22.doc

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Writ Petition No.157 of 2019 [M/s. Sanathan Textile Pvt. Ltd. Vs. Union of
India, Through The Secretary, Ministry of Finance, Department of
Revenue & Another].

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3. Paragraph 11 of the said order reads as under :-

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“11. We have not elaborated on the facts of the case inasmuch as there were no disputes therein and the only issue was whether the amendment was clarificatory/curative in nature. Since we have held that the amendment to Notification No.16/2015-Cus dated 1^st April 2015 was clarificatory/curative in nature, consequences have to follow inasmuch as Petitioner will be entitled to refund of the IGST paid by Petitioner. The refund shall be processed and paid together with interest, if any, within four weeks of Petitioner reversing the entries of availment of the subject credit and debiting the said amount from the credit ledger.”

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4. Petitioner shall together with its application file evidence that

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it has reversed the entry of availment of the subject credit. The refund
application to be filed physically with the concerned authorities. If, it can

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be filed electronically, the concerned Department shall provide the
link/portal for the same.

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5. Petition disposed. No order as to costs.

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2 of 3

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Mugdha

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3 434-WP 12630-22.doc

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6.We also clarify, should any amendment to the bill of entry is
required, Customs Authority shall permit such amendment.

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(ARIF S. DOCTOR, J.)

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( K.R. SHRIRAM, J.)

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3 of 3

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Mugdha

D Decor Home Fabrics Pvt. Ltd. v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

D Decor Home Fabrics Pvt. Ltd. v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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