9911796707
TMI Blog2009 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners in this art.226 petition dated July 27, 2004 are seeking, inter alia, a mandamus commanding the respondents to refund the amounts paid on account of countervailing duty according to the circular of the Government of India, Ministry of Finance, Department of Revenue no. 38/2000-Cus dated May 10, 2000, Annexure PI at p.26. 2. The first petitioner set up a unit for processing plastic scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it took out this petition. 3. The respondents, appearing through Mrs. Qureshi, advocate, have chosen not to file any opposition. Mr. Chowdhary, counsel for the petitioners, submits that the uncontroverted case in the petition shows that the petitioners are entitled to refund of the amounts they paid from time to time on account of countervailing duty and also to release of the provisional duty b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners paid from time to time on account of countervailing duty according to provisions of the circular that was quashed by this court, and that the petitioners are entitled to release of their provisional duty bond. I find no reason to say that the refund will unjustly enrich the petitioners, who, in view of provisional assessment of duty by the customs, were not in a position to pass on and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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