2023 (4) TMI 503 - HC - Central Excise

Refund claim - tanker hire charges were classified as freight charges or not - Sabka Vishwas (Legacy Disputes Resolution) Scheme 2019 - HELD THAT - Refund by the third respondent to the writ petitioner. Refund as regards the first writ petition is concerned, it will be subject to the conclusion the first respondent arrives at, on considering and processing the writ petitioner's application under said Scheme. Captioned four writ petitions are disposed of with a simple directive to the first respondent to consider, process and conclude the writ petitioners' applications under said Scheme as expeditiously as the business of the first respondent would permit and in any event, within four weeks from today i.e., by 19.01.2022. Conclusion shall be duly communicated to the writ petitioners under due acknowledgement within seven working days from the date of disposal of writ petitioners' applications under said Scheme. Consequently, captioned W.M.P.No.32692 of 2022 is disposed of as closed.

Summary

Issues:
1. Classification of tanker hire charges as freight charges.
2. Application under the Sabka Vishwas (Legacy Disputes Resolution) Scheme 2019.
3. Refund of a specified sum to the writ petitioner.

Analysis:
1. The central issue in the case was the classification of tanker hire charges as freight charges by a partnership firm. The firm opted to take the Sabka Vishwas Scheme 2019 route for resolution. The counsel for the firm highlighted that the application under the scheme was made but the next steps were pending. The Senior Panel Counsel for Customs and Indirect taxes accepted notice on behalf of the respondents and requested time to provide instructions. The court directed the registry to list the matter for further proceedings.

2. The court acknowledged the previous proceedings and the efforts made by the Revenue counsel to ascertain the status of the petitioners' applications under the Sabka Vishwas Scheme. The court emphasized the need for expeditious processing of the applications within a specified timeline. The first of the four writ petitions sought a refund of a specified sum, subject to the decision of the first respondent after considering the application under the scheme.

3. The court disposed of all four writ petitions with a directive to the first respondent to consider, process, and conclude the applications under the Sabka Vishwas Scheme expeditiously, within four weeks. The conclusion was to be communicated to the petitioners within seven working days from the date of disposal. The court clarified that there was no expression of opinion in the order, and the first respondent was to evaluate the applications on their merits and in accordance with the law. The writ petitions and the related miscellaneous petition were disposed of without any order as to costs.