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TMI Blog2023 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... sisting that the petitioner should follow certain procedures before its claim could be considered. It would be proper to require the petitioner to make an application before the competent authority of the respondents by making request regarding the prayers made in this petition - grievance of the petitioner shall be looked into by the competent authority of the respondents on merits. It would be open for the petitioner to submit to the satisfaction of the competent authority the procedural formalities, if so required in law by the authorities. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 6026 of 2018 - - - Dated:- 29-3-2023 - HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE NIRAL R. MEHTA AMAL PARESH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al granted by the Development Commissioner in March 2008. It is the case of the petitioner that between 2012-2017, the petitioner company filed 31 Bulk Bills of Entry for clearing various chemical products, byproducts, etc. in the Domestic Tariff Area (DTA) from the Special Economic Zone Unit. 3.1 The Custom duty on these 31 Bills of Entry was assessed and the amount came to be deposited by the petitioner company. The Central Government introduced Goods Services Tax (GST) with effect from 01.07.2017. Upon introduction of this new levy, removals of goods by SEZ Units into DTA became liable for payment of GST in place of Customs Duty, on 30.06.2017. 3.2 The petitioner intimated the competent authority of Dahej SEZ to inform about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry with endorsement of foreclosure of the remaining quantities of goods, the petitioner could not claim refund from any authority. it was pointed out by the petitioner also that it was not possible to avail CENVAT credit until the goods were cleared into DTA, however, the Specified Officer along with forwarding letter, returned 31 bills of entry without any endorsement of short closure of quantity. In other words, the competent authority turned down the request of the petitioner about short closure of the quantity and about excess duty in respect of goods lying uncleared. The petitioner approached this Court by filing the present petition. 4. Upon issuance of notice, affidavit-in-reply was filed on behalf of the respondents. It was conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d procedure of refund was part of the affidavit-in-reply. The Standard Operating Procedure (SOP) needed to be complied with for refund claim was mentioned in the said Circular, thus, i. The SEZ unit/ Developer shall file the refund application addressed to the Deputy Commissioner/ Assistant Commissioner of policy or technical, as it may be called, in the Office of Jurisdictional Commissioner of Customs, Central Excise, Service Tax or GST as the case may be. ii. If required, DC/AC (Policy/ Technical or as they may be called in the GST regime) would seek comments from the office of the concerned Development Commissioner on admissibility, limitation including aspects of unjust enrichment of this refund claim under Customs law. iii. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act only when the conditions thereunder were satisfied. It was submitted that for short closure of Bulk Bill of Entry, no application for amendment was required to be made under Section 149 of the Act. 5. On going through the facts, vis-a-vis the stand of the respondents, it transpires that the glitch in the way of consideration of petitioner's request for short closing the Bulk Bills of Entry and issuance of necessary certificate about uncleared quantities is procedural. The respondents have been insisting that the petitioner should follow certain procedures before its claim could be considered. 5.1 In the aforesaid view, it would be proper to require the petitioner to make an application before the competent authority of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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