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2021 (4) TMI 1204 - HC - CustomsRefund of deposit - the deposit was paid under protest - refund of Additional Duty - HELD THAT:- There is nothing, which may prevent the respondent Department from granting the refund of ₹ 71,64,592/- (rounded off to ₹ 71.65 Lacs) made by the petitioner as Pre-deposit. The said amount was claimed by way of Pre-deposit during the investigation and was deposited by the petitioner “under protest”. It is his further say that the additional amount of Duty of ₹ 77,54,237.40 (rounded off to ₹ 77.54 Lacs) was deposited by the petitioner “under protest” for the purpose of getting the goods cleared under the various Bills of Payment. Thus, the total amount which needs to be refunded to the petitioner is ₹ 1.49 Crores (rounded off) - there being no objection on the part of the respondents in granting the refund of the amount of Pre-deposit of ₹ 71.65 Lacs (rounded off), we direct the respondents to refund the said amount of Pre- deposit within a period of Two Weeks from Today. The said amount shall be deposited in the Bank Account of the petitioner, details of which shall be furnished by the petitioner to the Department, on its Official Email ID. Refund of amount of additional Duty collected by the respondent - HELD THAT:- The respondent Department cannot be a Judge in its own cause, more particularly, when no stay was sought for by the Department against the operation of the order passed by the Tribunal. Thus, subject to the petitioner, through its Managing Director – Shri Gyanchand Fulchand Jain, filing an Undertaking before this Court within a week that it would abide by the decision of the Apex Court eventually, the said amount of additional Duty of ₹ 77.54 Lacs (rounded off) shall be refunded to the petitioner within a period of Four Weeks from Today. In absence of clarity in the affidavit in reply and for want of necessary instructions at the ends of learned Standing Counsel Mr. Priyank Lodha as to why Provisional Assessment of the goods is still being made under the CTH 8528 and not under the CTH 8517 when the Tribunal has held in favour of the petitioner, let specific instructions be obtained by the learned Standing Counsel Mr. Lodha before the next date of hearing in that regard. List on 22.03.2021.
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