9911796707
TMI Blog1985 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... e. November 1977 the Company also imported silicon fluid. After complying with the requisite procedure and formalities, the Company paid in respect of the aforesaid two consignments countervailing duty in the sum of ₹ 23,5987- and 27.980.48R respectively. However, under Tariff Advice No. 13 of 1978 issued by the Central Board of Excise and Customs on 16th February 1978, the Company was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Company preferred three revision applications to the Government of India, Ministry of Finance, Department of Revenue. Of these, the revisional authority allowed one revision and remanded the proceedings covered thereunder to the Assistant Collector for providing the Company an opportunity to substantiate their claim and for him to then pass appropriate order in that behalf. The other two revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary to go into the question whether the aforesaid majority decision covers or does not cover the instant case. On the facts and circumstances of this case I am satisfied that the petitioner-company is entitled to the relief claimed. In the circumstances, I would keep the contention of Mr. Sethna, learned Counsel for the respondents, on the validity of the aforesaid majority ruling expressly open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eps for refund of duty which it was, even according to the respondents, not liable to pay. Though there was in that behalf a delay qua Section 27 of the Customs Act, that bar would not necessarily come in the way of this Court exercising its jurisdiction under Article 226 of the Constitution. If this Court finds that the Company has taken all steps diligently and has also exhausted all the availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed. The respondents are directed to refund to the first petitioner-company the amount of ₹ 235981- as also the amount of ₹ 27.980.48P. as expeditiously as possible and in any event latest by 31st December 1985. In the event of the aforesaid amounts not being refunded by 31st December 1985, the respondents will then pay to the petitioners interest thereon at the rate of 12 per ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
