9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 590 - HC - CustomsRefund claim - amount was pre-deposited by the petitioner vide order dated 2-9-2010 with interest - Held that - Since the amount was received by the Department, pursuant to the orders passed by the Hon ble Division Bench of this Court, it cannot be treated as an amount to be paid but it is only an amount, which has been deposited pursuant to the interim orders granted by this Court and such deposit will abide by the final order passed in the said matter. The final order dated 28-3-2017 has been passed in favour of the petitioner - the petitioner is entitled for refund of the amount of ₹ 3,00,000/- along with interest, if admissible in law - petition allowed.
Issues:
Claim for refund of pre-deposited amount with interest pursuant to court orders. Analysis: The petitioner sought a direction for the respondents to consider the application for refund of ?3,00,000/- pre-deposited by the petitioner in compliance with the court's order. The amount was deposited following a penalty imposed on the petitioner under the Customs Act, along with confiscation of goods. The petitioner appealed the decision, and the Division Bench of the Court ruled in favor of the petitioner, leading to the refund claim. The questions of law framed before the Division Bench were answered in favor of the petitioner, emphasizing the lack of evidence supporting the charges. Subsequently, the petitioner requested the refund through representations and reminders, as the department failed to consider the same. The department faced challenges in locating the relevant file, prompting the petitioner's counsel to provide necessary documents for file reconstruction. The Court acknowledged that the amount pre-deposited by the petitioner was not a payment but a deposit made in compliance with interim orders. The final order favored the petitioner, entitling them to the refund of the pre-deposited amount along with any applicable interest. Consequently, the writ petitions were allowed, directing the respondent to refund the ?3,00,000/- pre-deposited by the petitioner within eight weeks from the date of the order.
|
