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TMI Blog2019 (7) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ICATION NO. 6775 of 2019 - - - Dated:- 27-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR HASIT DAVE (1321) For The Respondent (s) : MR PY DIVYESHVAR (2482), NOTICE SERVED BY DS(5) And NOTICE SERVED(4) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: A) Your Lordships be pleased to issue an appropriate writ, order or direction, including a writ in the nature of Mandamus, or any other appropriate writ order or direction, directing the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage exporters like the petitioner s contributing to the vital foreign exchange earnings for the country. Such denial of their Refund to the petitioner is a gross discrimination in violation of the right to do equal fair business, thereby violating articles 14 and 90 1G of the constitution of India besides their other basic rights. 5. The petitioner states and submits that the brief facts leading to the filing of the present petition are that, they have been duly maintaining and operating from the unit at the Special economic zone, since a long time now and have been duly manufacturing their products for the purposes of exclusive exports, under the preamble and purpose of the special economic zone act r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification no 94/96-Cus dtd 16.12.1996 was available to them the same was not extended by the assessing group, on the re-import of the Original consignment under Bill of entry no 9711526 dtd 16-5-2017. 5.5 The Petitioner submits that since their re-import and re-export to clear the defects is clearly covered under Sr no 3 of Notification no 94/96-Cus Dtd 16-12-1996 and since the Petitioner had only claimed the export benefit of drawback once only during their original export they preferred a refund of all amounts paid under protest vide their Refund Application dtd 5-7-2017. 5.6 The Petitioner states and submits that again on no action by the Department, on the above another reminder was issued on 14-11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted relevant documents pertaining to Refund claim under S.27 of the Customs Act which are essentially the Undertaking Cum Declaration, CA Appointment Letter, CA Certificate and Challan of Payments made under Protest. And copies of the Company ledger a/c statements, about amount due for refund and for unjust enrichment. 5.11 The Petitioner states and submits that under their reply dtd 3-7-2018 to the above, they duly submitted all the other documents required from them under Sr nos 1 to 4, which were Copy of Undertaking Declaration, Copy of CA Certificate about not passing duty burden to anyone, Self-Certified copy of Challan, Proof of drawback surrender and payment of interest etc. It was clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers, through their staff in this regards, but nothing has been happening and now even after the passage of 4 years of their original exports and clear refunds, long due to them are not being given to them. 3. Mr. Dave, the learned counsel appearing for the writapplicant invited the attention of this Court to a letter addressed by the Deputy Commissioner (Ref.), Custom House, Mundra to the Deputy Commissioner, Import Group IV, Custom House, Mundra with regard to the controversy in question. The letter reads thus: To The Deputy Commissioner, Import Group-IV, Custom House, Mundra. Sub:- Refund Application, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom House, Mundra 4. Mr. Dave also invited the attention of this court to one another letter dated 12.07.2018 which is at page 106 which reads thus: To The Deputy Commissioner, Drawback Section,, Custom House, Mundra. Sub:- Refund Application, for Refund of amount, deposited under protest, against Bill of Entry No., 9711526 dated 16.05.2017 (Interest, on CVD ₹ 2,52,492.00 and surrender of Drawback ₹ 1,17,029.00 and Interest ₹ 35,189.00- M/Reg. M/s Inox India Pvt. Ltd. has filed a refund claim of ₹ 4, 04,710/- in respect of B/E No. 9711526 dt. 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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