2016 (5) TMI 985 - HC - Customs

Refund of Terminal Excise Duty (TED), which was erroneously paid to the excise department - goods were exempted absolutely vide Section 5A - Held that - Director General of Foreign Trade (DGFT) is directed to consider the application of the writ petitioner for refund in terms of provisions of Foreign Trade Policy (FTP) 2009-2014 and pass an appropriate order in accordance with law uninfluenced by the impugned order dated 19th February, 2013. Also he is directed to consider the orders passed in the case of M/S Gammon India Limited and in the case of M/s Vlotamp Transformers Limited. - Petition disposed of

Summary

Issues:
1. Interpretation of a judgment by a Coordinate Bench regarding refund of TED.
2. Direction to the Director General of Foreign Trade (DGFT) to consider refund application under FTP 2009-2014.
3. Consideration of previous orders in similar cases by DGFT.
4. Timely disposal of the petition.

Analysis:
1. The judgment delivered by the High Court involved the interpretation of a judgment by a Coordinate Bench related to the refund of TED. The parties agreed that the present petition fell under the same principles established in the previous judgment.

2. The High Court directed the Director General of Foreign Trade (DGFT) to consider the writ petitioner's application for a refund according to the provisions of the Foreign Trade Policy (FTP) 2009-2014. The DGFT was instructed to make a decision uninfluenced by a previous order dated 19th February, 2013.

3. Additionally, the DGFT was specifically directed to take into account the orders issued on 29th May, 2012, in the case of M/S Gammon India Limited, and on 10th July, 2012, in the case of M/s Voltamp Transformers Limited. The respondent was required to provide the petitioner with a hearing opportunity and ensure an expeditious decision preferably within eight weeks, adhering to the legal framework.

4. The High Court emphasized the timely disposal of the petition, stating that the writ petition was disposed of accordingly with no order as to costs. This comprehensive analysis of the judgment highlights the key issues addressed by the High Court in providing directions for the consideration of the refund application and previous orders by the DGFT, ensuring adherence to the legal provisions and a prompt resolution of the matter.