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Issues involved: Consideration of interest on refunded amount regarding anti-dumping duty.
Summary: The High Court of Calcutta, in a case involving the consideration of interest on the refunded amount regarding anti-dumping duty, heard arguments from both parties' advocates. The petitioner's advocate requested appropriate directions for the grant of interest, as the customs authorities had not considered the prayer for interest. The respondent's advocate expressed no objection to the matter being sent back to the authorities for consideration of interest payment. After considering the arguments and circumstances, the Court disposed of the writ petition by granting the petitioner liberty to file an application for interest payment within a fortnight before the Assistant Commissioner of Customs, Appraising and Refund Section, Kolkata. The respondent was directed to dispose of the application within four weeks by passing a reasoned order in accordance with the law. The Court clarified that it had not delved into the case's merits, leaving all points open for consideration by the respondent if the application was filed within the stipulated time frame. No costs were awarded, and all parties were instructed to act on the signed copy of the order.
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