2021 (9) TMI 607 - HC - Customs

SAD Refund - Validity of Condition No.2(b) of Notification 102/2007-Customs dated 14.09.2007 - seeking to consider petitioner's refund claim in File No.S24/SAD/2219/12-REFUNDS without applying the aforesaid condition - HELD THAT - The issues are to be reconsidered by the 4th respondent / original authority. The matter is remitted back to the 4th respondent for fresh consideration. Accordingly, the 4th respondent is directed to reconsider the issues raised by the petitioner afresh on merits and in accordance with law and by affording opportunity to the writ petitioner, take a decision and pass orders as expeditiously as possible - Petition allowed by way of remand.

Summary

Issues:
Challenge to Condition No.2(b) of Notification 102/2007-Customs for refund claim.

Analysis:
The petitioner sought a declaration to declare Condition No.2(b) of Notification 102/2007-Customs null and void regarding the petitioner's refund claim. The petitioner's counsel highlighted a relevant judgment where it was emphasized that principles of natural justice should be applied, and the petitioner should have been given an opportunity before rejecting the claim. The judgment also discussed the importance of specifying duty elements in invoices for claiming credit, stating that non-declaration of duty in the invoice itself satisfies the condition. The court acknowledged the developments and directed the 4th respondent to reconsider the issues raised by the petitioner afresh on merits and in accordance with the law. The matter was remitted back to the 4th respondent for fresh consideration, with instructions to take a decision promptly after affording an opportunity to the petitioner. The writ petition was disposed of with no costs incurred.