Home Case Index All Cases Customs Customs + HC Customs - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 261 - HC - CustomsRefund claim - excess customs duty paid under protest - interest on delayed refunds - unjust enrichment - In compliance with the directions of this Court to show cause as to why contempt action should not be initiated against the respondent official for apparently not complying with the judgment of the Hon’ble Supreme Court in the case of SRF LIMITED Vs COMMISSIONER OF CUSTOMS [2015 (4) TMI 561 - SUPREME COURT]. Held that: - this Court is not inclined to take a lenient and casual approach in the matter, as the respondent officials cannot be allowed to go around and bypass the binding precedent of the Hon’ble Supreme Court in such matters and since the amount in question was paid by the petitioner clearly ‘under protest’, from their own resources awaiting the decision of the Hon’ble Supreme Court at that point of time, there was no question of allowing any further enquiry at the end of said Deputy Commissioner and refuse the refund on that ground. The amount actually was refunded after the order dated 14.12.2016 was passed by the respondent Deputy Commissioner, Mr. Ravindra Joshi but the tenor of the said order as well as the Affidavit filed in respect of the contempt notices issued by this Court, do not fully satisfy and in inspire any confidence that the respondents, in letter and spirit abide by the judgment of the Hon’ble Supreme Court and still seek a refuge from this Court to keep open for them to hold an enquiry in the matter, which cannot be permitted. In view of the refund actually made now to the petitioner upon the considered order passed by the respondent himself holding the petitioner company entitled to the refund and refund having been made, no further enquiry in the matter at the end of Deputy Commissioner is justified - decided in favor of petitioner.
|