2016 (12) TMI 1307 - HC - Customs

Refund claim - by N/N. 93/2008-Cus, dated 01.08.2008, the earlier Notification, dated 14.09.2007, came to be amended - despite passage of two months, the refund claims have neither been processed nor sanctioned nor rejected by the Office of the respondent - Held that - in the light of the fact that already Refund Applications (alongwith necessary enclosures), dated 05.10.2016, 17.09.2016 and June 2016, are pending with the respondent, and in view of the submission now made by the learned counsel for the petitioner, without going into the merits or otherwise of the matter, this Court is inclined to pass refund orders - petition disposed off - decided in favor of petitioner.

Summary

Issues Involved:
Non-processing of refund claims under the Customs Act, 1962.

Analysis:
The petitioner, engaged in import business, filed Bills of Entry for clearance of goods, including 'Textile Fabric', and paid 4% special additional duty. The Central Government issued notifications for refund of this duty, subject to certain conditions. The petitioner filed refund claims for the duty paid, but the respondent office did not process or respond to the claims for an extended period. The petitioner sought a direction to the respondent to fulfill its statutory duty under the Customs Act, 1962, by processing the refund applications.

The Court considered the submissions of both parties and noted that the refund applications were pending with the respondent office. Without delving into the merits of the case, the Court directed the respondent to consider and decide on the refund applications dated 05.10.2016, 17.09.2016, and June 2016 within eight weeks from the date of the order. The Court disposed of the writ petitions with this direction, without imposing any costs on either party.