2011 (1) TMI 1319 - HC - Customs

Summary

Issues:
Petition seeking re-credit of refund amount in Duty Entitlement Passbooks (DEPBs).

Analysis:
The petitioner imported goods and paid Customs duty by way of debit in the DEPB Scrips. A refund claim for re-credit of the benefit was sanctioned in the petitioner's favor on 26-3-2009. However, the re-credit was not executed as the original scrips were not produced by the petitioner. The petitioner contended that it had deposited the original DEPB scripts and FMS scrips with the respondent before the order dated 26-3-2009, as per the prescribed procedure. The respondent claimed that the file was missing, leading to a request for duplicate DEPB scrips.

The court considered the submissions of both parties. The petitioner's counsel highlighted the letter from the Deputy Commissioner of Customs, Ludhiana, dated 9-11-2010, indicating that the original file was missing from the department's office. The respondent's counsel failed to counter this argument. Consequently, the court directed respondent No. 3 to provide necessary documents to the petitioner within three months to facilitate the re-credit process. The respondent was instructed to secure duplicate DEPBs and pay statutory interest for any delay in accordance with the law.

In conclusion, the petition was disposed of with the court's decision to grant relief to the petitioner by ordering respondent No. 3 to facilitate the re-credit process within the specified timeline, ensuring the petitioner receives the entitled benefit as per the order dated 26-3-2009.