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2016 (12) TMI 1717 - HC - CustomsRefund claim - Consequent upon the fulfilment of the obligation, the petitioner requested, vide letter dated 28.5.2003 that the bank guarantee be discharged - rejection of refund on the ground of time bar - Section 27 of the Customs Act - Held that: - The sequence of dates and events detailed would show that the assessee had made a request for release of Bank Guarantee as early as in 2003 after obtaining the Export Obligation Discharge Certificate, confirming the position that the export obligation has been duly complied with. However, it is only on 22.3.2007 that the Bank Guarantee was discharged by the Department, for reasons best known to them - No explanation is offered by the Revenue as to what were the circumstances that occasioned the delay of more than eight years. The Appellant has been unfairly deprived of the amount of ₹ 4,07,245/- from 2007 onwards till the order of the learned Single Judge on 22.7.2015 directing the grant of refund. The delay in granting refund was inordinate, unjustified and wholly unacceptable - appeal allowed - decided in favor of appellant.
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