2012 (9) TMI 1089 - HC - VAT and Sales Tax

Summary

Issues involved: Refund of special additional duty on imported timber, interpretation of exemption notification, consideration of refund applications by the Department.

Summary:
The judgment pertains to refund claims of special additional duty on imported timber by a company registered under the Companies Act. The company contended that the duty was to be refunded upon producing proof of Sales Tax or Value Added Tax payment upon sale of the goods in the local market. The Department, however, believed that the company and other importers were not selling the same goods as imported, thus denying the refund. The matter was previously adjudicated by the High Court and the Supreme Court. The High Court directed the Department to consider the refund applications on merits and dispose of them in accordance with the law, irrespective of the petitioners' involvement in previous appeals. The Department was instructed to process the refund applications promptly, considering the previous court decisions and the interim order by the Supreme Court. Show cause notices issued by the Department were to be responded to by the petitioners, and the Department was directed to give a reasonable opportunity for the petitioners to present their case. The judgment concluded by disposing of all petitions and making the rule absolute in this regard.