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2020 (12) TMI 202 - HC - CustomsRefund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - no justifiable cause to delay the refund for all these years merely on the ground that some investigation is pending - HELD THAT:- There is absolutely no merit in the present Writ Appeal and we fail to understand the bona fide of the Customs Department to challenge even this kind of innocuous direction of the learned Single Judge while disposing of the Writ Petition and why the Department should file intra-court Appeals just for the sake of litigation. It is not at all justified and strong action deserves to be taken in this regard as the Government Department cannot be permitted to be a voluntary litigant in the Constitutional Courts especially to challenge the orders of the learned Single Judge without any valid rhyme or reason. The alleged reason assigned by the Department that there was some investigation pending of which no details are placed on record, is not at all a justifiable reason in the light of Board's own Circular as quoted by the learned Single Judge. No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and even by now to keep the EDD a mere Security Deposit by Importer/Petitioner with them like this. Refund is directed alongwith interest - appeal of Revenue dismissed.
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