TMI Blog2023 (5) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... me were not considered or disposed of by the respondents within the stipulated time frame. The amount payable to the petitioner under the Scheme was duly sanctioned in favour of the petitioner. However, the said amount could not be disbursed due to non availability of requisite funds from DIPP. It is also not in dispute that that the benefit envisaged under the Scheme is in the nature of concession/incentive granted by the Government in favour of eligible industries, so as to provide them necessary cushion to face the financial hardship that may have visited such units/industries due to withdrawal of area based exemption notifications issued under the Central Excise Act. Such being the nature of concession given, no unit could lay a claim t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdrawal of area-based exemptions under the Central Excise Act; (ii) That the respondents had a valid reason not to disburse the amount sanctioned immediately. The Commissionerate was facing acute shortage of funds and the funds placed at its disposal by DIPP were not sufficient enough to meet even the claim of the petitioner. The amount was disbursed immediately when the funds became available; and, (iii) That there is no provision in the Scheme which provides for payment of interest in case of any delay in actual release of the benefit envisaged under the Scheme. Unless, it is pleaded and demonstrated that the amount payable under the Scheme was unauthorisedly and, without any reason, withheld by the respondents, it would be diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme. The competent Authority sanctioned the claim and forwarded the same for disbursement as and when the funds were received from DIPP. 2. It appears that the claim of the petitioner though sanctioned, could not be released in its favour in time due to non-availability of requisite funds from DIPP. The petitioner, who was expecting immediate release of its claim felt aggrieved by the inaction of the respondents and, as such, filed the instant petition seeking, inter alia, a direction to the respondents to disburse the amount of Budgetary Support already sanctioned by respondent No. 5 in its favoiur with interest in a time bound manner. A further direction was sought to direct respondent No. 5 to decide the applications moved by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed payment. The benefit envisaged under the Scheme is in the shape of concession/incentive provided by the Government for the welfare of eligible industries and, therefore, cannot be claimed as a matter of right. 4. Heard leaned counsel for the parties and perused the material on record. 5. It is not in dispute that, during pendency of this petition, the entire amount payable under the Scheme has been disbursed to the petitioner. True it is, that, in terms of Circular dated 10.01.2019, the claims under the Scheme are required to be disposed of within two weeks. It is not the case of the petitioner that the claims for release of payment under the Scheme were not considered or disposed of by the respondents within the stipulated time fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as granted in time, but, disbursement of the amount took sometime. It is also not the case of the petitioner that there was deliberate delay on the part of the respondents to release the benefit. 6. Admittedly, the funds at the disposal of Commissionerate were far less than the claims received and, therefore, the amount though sanctioned in favour of the petitioner could not be released till the requisite funds were made available to the Commissionerate by the DIPP. In these circumstances, it is difficult for us to say that the amount payable to the petitioner under the Scheme was illegally, arbitrarily or without any reason withheld by the respondents. We, therefore, do not find the petitioner entitle to interest on the amount disabused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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