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2016 (10) TMI 24 - HC - CustomsDisposal of refund claim - Special Additional Duty by way of cash refund and re-crediting the DEPB Licence - time limit prescribed for disposal of refund application by Board's Circular No.18/2013 dated 29.04.2013 by 30.06.2013, further extended upto September, 2013 - whether under the garb of circular issued by the CBEC, the benefit granted under the notification issued in terms of Section 25(1) of the Customs Act, 1962, can be modified or amended? - Held that: - the decision in the case of ALLEN DIESELS INDIA PVT. LTD., v. UNION OF INDIA AND ORS. [2016 (2) TMI 247 - DELHI HIGH COURT] is relied upon. Various Circulars issued by the CBEC, extending time or imposing additional restrictions for availing the exemptions cannot be legally sustained and ultra vires of the provisions of the Act and accordingly, the Circulars which were the subject matter of challenge in so far as they seek to deny the importers and exporters the refund of SAD paid by using DEPB scrips, are held to be invalid. Till date the respondents have not taken a decision on the petitioner's Application and the matter has been put in the cold storage, since 2013 - respondent directed to pass orders on the petitioner's refund claim within six weeks. - if refund is granted, applicable statutory interest should also be granted - petition disposed off - decided in favor of petitioner.
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