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TMI Blog2020 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial refunds to the petitioner. The refund will be paid over to the petitioner within a period of four weeks from date of receipt of copy of this order along with interest in terms of Section 27(a) of the Customs Act, computed from three (3) months from 17.12.2007 being date of receipt of the application in respect of one claim and three (3) months from 10.09.2007 in regard to the other claim - petition allowed. - WP.No.9656 of 2019 - - - Dated:- 3-1-2020 - THE HONOURABLE Dr. JUSTICE ANITA SUMANTH For Petitioner: M/s. P. Jayalakshmi Respondents: Mr. Kumudh Jabhakh Junior Standing Counsel ORDER The petitioner seeks a mandamus directing the respondents to refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear in person. 4.The petitioner appeared before the officer on 31.03.2008 and also made detailed submissions in regard to the veracity of its claim regarding refund of EDD and Cess, which was reiterated on 30.04.2008 and followed up thereafter. 5.The present writ petition has been filed in the light of the inordinate delay and the inaction of the Department to issue the refund due to the petitioner. 6.No counter has been filed in the matter, despite a final opportunity having been granted to the respondent. 7.Today instructions as received from the Department are circulated by the learned Standing Counsel. The Instructions are as follows: Please refer to Legal Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limit for finalization of provisional assessments and hence limitation of time would not apply for these cases. It is further submitted that the question of payment of interest on EDD does not arise since refund of EDD or any other amounts would arise only on finalization of provisional assessments. In view of the above facts, it is requested that the Hon ble High Court may be informed accordingly. 8. The following facts emanate from the Instructions, as above: (i) The petitioner has co-operated till date in furnishing the details called for by the respondents. (ii) The Directorate of Revenue Intelligence appears to have undertaken certain investigations into the import of Coal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalisation. 10.Moreover the Board, on 16.07.2007 has also specifically referred to the pendency of provisional assessments on demands on leviability of Cess /EDD on import of Coking Coal stating as follows: To All the Chief Commissioner of Customs Central Excise, All the Chief Commissioner of Customs, All the Chief Commissioner of Central Excise. Sub: Leviability of Cess/Additional Duty of Customs on import of Coking Coal, Coke reg. Sir, I am directed to say that as informed by the field formations, a number of provisional assessments and demands are pending on leviability of cess/additional duty of customs on im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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