Order shortening time for grant of refund to petitioner, setting aside lower authority's orders and directing department to issue orders within four weeks.
Impugned orders set aside; direction to grant refund to petitioner within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr Jasmeet Singh, CGSC for UOI. Mr Kamal Nijhawan, Senior Standing counsel for the Respondent.
CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 25.04.2016
CM No.14547/2016
1st February, 2016 shall read as under:-
“10. As far as the Petitioner is concerned, it filed four refund applications on 8th October 2013, 22nd November 2013, 16th December 2013 and 21st February, 2014. Each of the above refund applications was rejected by referring to both the Circulars No. 6/2008 and 18/2013 on the ground that payments were not made in cash, but by using the DEPB scrips, and therefore, the question of refund of SAD in cash did not arise.
XXXX XXXX XXXX
grounds, is held to be bad in law and the said orders are hereby set aside. Since the Petitioner has fulfilled the conditions set out in Notification No. 102/2007-Customs for availing of the refund, the Department is directed to issue orders granting refund to the Petitioner, as prayed for by it in its four refund applications dated 8th October 2013, 22nd November 2013, 16th December 2013 and 21st February, 2014 not later than four weeks from today. The Petitioner's entitlement to interest on the amount of refund will also be considered and granted in accordance with law within the same period of four weeks from today.”
S.MURALIDHAR, J
VIBHU BAKHRU, J
APRIL 25, 2016 MK
Allen Diesels India Pvt. Ltd.
Union of India
S.Muralidhar
Vibhu Bakhu
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
