Home Case Index All Cases Customs Customs + HC Customs - 2021 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 686 - HC - CustomsRefund - Concessional rate of duty - import of Prawn feed shrimp larvae feed and fish feed in pellet form, powder form etc. - exemption under duty vide serial No.107 of custom notification No.12/2012 dated 17.03.2012 as amended from time to time - HELD THAT:- The impugned communication, the notifications and the communications of the DRI which led to the petitioner paying the amount, are perused. At the outset it may be mentioned the impugned communication cannot be construed as an order. It was incumbent on the part of the respondent to issue a proper show cause notice to the petitioner to show cause as to why refund claimed should not be rejected under one of the grounds. The documents filed by the petitioner indicates that the imports were made by the petitioner long before the amounts were paid by the petitioner pursuant to DRI Investigation. The amounts paid by the petitioner during the investigation has to be treated as amount paid "under protest". Therefore, the question of filing an appeal against the respective Bills of Entry cannot be countenanced. In any event, merits of the refund claim of the petitioner would require a proper determination on facts and therefore, the second respondent was required to issue proper show cause notice to the petitioner giving the reasons why refund claim filed by the petitioner should not be rejected. Rejection of the refund claim of the petitioner merely based on a intra-departmental communication is not sufficient. There is no other option to remit the case back to the second respondent to issue a proper show cause notice to the petitioner preferably within a period of 60 days from date of receipt of this order setting out the grounds as to why the refund claim of the petitioner should not be rejected - Petition allowed.
|