Home Case Index All Cases Customs Customs + HC Customs - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 872 - DELHI HIGH COURT100% EOU - Refund claim - shortfall in export obligation - denial of the benefit of a Public Notice dated 12-8-2013 - Effective date of applicability - Held that: - The terms of the Public Notice are clear that the verification i.e. any authorization holder choosing to avail the benefit should complete the process of payment on or before 31-3-2014. The policy is applicable to “all pending cases” of the default in meeting export obligations. This Court is of the opinion that the respondent’s stand that the petitioner was ineligible to the benefit, is untenable; that the remand by the Appellate Authority to the Adjudicating Authority, it cannot be said that the matter remained concluded. Till date, the Adjudicating Authority has not passed any fresh orders and in that since the matter is “pending” or live. The petitioner fulfilled the requirement of the Public Notice and applied on 7-3-2014 i.e. well before the cut off date of 31-3-2014. The respondents are hereby directed to verify the petitioner’s application and pass the necessary orders after satisfying themselves as to other conditions of eligibility, with respect to the regularization of the default in EOU and as to its entitlement for consequential refund in terms of the Public Notice dated 12-8-2013 - petition allowed by way of remand.
|