9911796707
TMI Blog2014 (11) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... o issue a writ of Certiorari or a writ in the nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the impugned Policy Circular No.16 (RE-2012/2009-14) dated 15.3.2013 issued by the Director of Foreign Trade (Respondent No.2) and communication Nos.(i) SEEPZ SEZ/EOU/TED-184/J-S, 2012/3937 dated April 1, 2013, (ii) SEEPZ SEZ/EOU/TED-55/J-M, 2012/3978 dated April 1, 2013 issued by Respondent No.4, after going into the validity and legality thereof to quash and set aside the same; (c) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the Respondents by themselves, their subordinate servants and agents (I) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 8.1, 8.3 and 8.5 of the Foreign Trade Policy where-under the supply of goods will be eligible for refund of terminal excise duty provided recipient of goods does not avail Cenvat credit / rebate on such goods. Refund application in that behalf has to be disposed off within 30 days from the receipt of complete application. The petitioner clarified that they did not claim or avail Cenvat credit in respect of the duty paid by the DTA unit. Meaning thereby, they did not invoke the provisions of Cenvat Credit Rules, 2004. The petitioner's DTA unit did not claim the TED refund and a certificate of disclaimer was relied upon. Therefore, the petitioner's export oriented unit regularly filed the application with respondent No.3 claimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rather than seeking reimbursement from another agency. Accordingly, it is clarified that in respect of supplies, as stated at Para 2 above, no refund of TED should be provided by RAs of DGFT / Office of Development Commissioners, because such supplies are ab-initio exempted from payment of excise duty". A copy of Policy Circular is also enclosed herewith. In view of the above your request for refund of TED claim for the period November-2011 is hereby rejected." "SEEPZ SEZ/EOU/TED-55/J-M, 2012//2011-12/3978 April 1, 2013, M/s. Sandoz Pvt. Ltd. MIDC Plot No.8-A1/1,8-A/2, 8-B TTC Industrial Area, Kalwe Block Village Dighe, Navi Mumbai-400708. Sub : Application for refund of TED claim for the period Jan- Mar., 2012- reg. Sirs, Kindly re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner sought the necessary reliefs. The respondents, therefore, could not have addressed such communications in disposing of the refund application by relying on the policy circular dated 15th March, 2013. 5. We enquired from Mr.Singh as to why the refund application which is stated to have invoked the policy has not been disposed of by passing a speaking order and in compliance with the principles of nature justice, Mr.Singh sought time to take instructions. 6. The matter was placed today as per the request of the parties. What we have noted is that a claim for refund has been decided on earlier occasions not by such cryptic communications but by passing proper and speaking order. It is in these circumstances that we are of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion satisfies the requirement of a proper and speaking order being passed. Therefore, it would be open for the petitioner to raise all contentions, including that the policy circular, a copy of which is annexed to the writ petition as annexure-B, should not be relied upon to deny the refund. We have further no doubt that in the event such a contention is raised by the petitioner, then, the respondents shall deal with the same while passing a speaking order on the Refund Application. Needless, therefore, to clarify that a fresh order which the authorities must pass, shall not only rely on the communications or the contents of annexures E-1 and E-2. 11. With the above clarification and direction that a fresh order shall be passed as expedit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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