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2020 (7) TMI 429 - HC - CustomsEffective date of notification - Validity of Notification issued by the respondent Customs Department dated 1.3.2018 under Section 25 of the Customs Act, 1962 - Import of Crude Vegetable Oils in bulk by the petitioner company for manufacture of Soya Food products - It is the contention of the petitioner that the said notification dated 1.3.2018 was updated on 2.3.2018 and came to be published in the Official Gazette on 6.3.2018 - HELD THAT:- On the issue of the date of publication, the Delhi High Court in M.D. OVERSEAS LTD., KUNDAN CARE PRODUCTS LTD., MINK TRADECOM PVT. LTD., VERSUS UNION OF INDIA & ORS. [2019 (11) TMI 130 - DELHI HIGH COURT] while dealing with a similar notification held that the notification would come into effect from the date and time when it was electronically printed in the gazette and mere uploading on the website would have no significance - The reasoning given by the Division Bench of the Delhi High Court in M.D.Overseas Ltd. (supra) does not appear to be suffering from any legal infirmity, nor any material or argument has been placed before us to take a different view in the matter. We, therefore, accept the contention of the learned counsel for the petitioner on this count. The respondents are directed to refund the entire excess amount paid by the petitioner as enhanced duty under protest, including the IGST amount, within a period of two months from today - petition allowed.
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