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2013 (10) TMI 405 - HC - Central ExciseRefund / Cash assistance - Delay and Laches - The petitioner claims that they became entitled to refunds/cash assistance in terms of the policy of the respondents incorporated in letter No.F.1/2/69-EAC dated 7th January, 1970 concerning cash assistance in lieu of excise duty payable on supplies made under IBRD/IDA projects in India. - The petitioner acknowledged that they had paid the excise duty and had simultaneously mentioned that they had “finally lost the case before the Supreme Court” - the petitioner has submitted that the appeal filed before the Supreme Court was admitted and the civil appeal was dismissed on 21st December, 1989 – Held that:- The petitioner after the initial rejection had preferred appeals - The petitioner did not wait till decision of the Supreme Court to prefer appeals - The petitioner thereafter has waited from 1984 till 23rd August, 1990 to file the present writ petition - The delay in the present case is almost of six years - This delay cannot be explained and washed away on the ground that the Special Leave to Appeal was pending before the Supreme Court and was decided on 21st December, 1989 - The civil appeal pending before the Supreme Court related to a different issue; and related to classification of the goods manufactured by the petitioner under Tariff Item No.29A - Pendency of the litigation before the Supreme Court had not barred or prohibited the petitioner from making claim for refund of duty already paid. The petitioner is a company which has been involved in several litigations and is not an illiterate litigant, who lacked resources and thereby was unable to invoke writ jurisdiction earlier - They had made specific applications after making payment of the duty and had also filed appeals - when the appeals were rejected, the petitioner simply waited and slept - They did not approach the Court within a reasonable time - The writ petition was filed in 1990, after a lapse of six years from the date of rejection of the claims by the appellate authority - The claims relate to an earlier period between 1979 to 1983 - there is weeding out of files/records in Government departments - It is almost impossible to fully examine, ascertain and verify old claims - The respondents in the counter affidavit have stated that they do not have record of the petitioner’s claim or applications and have solely relied upon the documents annexed with the writ petition. The petitioner has not specifically challenged or questioned the appellate orders or the orders of rejection - All appellate orders and orders of rejection have not been enclosed with the writ petition or the rejoinder affidavit - In the absence of the actual orders in all cases, it cannot be said with absolute certainty that the order of rejection in each case was identically worded or for similar reasons - Failure to specifically challenge the orders is another legal flaw and difficulty – Decided against Petitioner.
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