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2016 (7) TMI 122 - PUNJAB AND HARYANA HIGH COURT

2016 (7) TMI 122 - PUNJAB AND HARYANA HIGH COURT - 2016 (336) E.L.T. 650 (P & H) - Recovery of erroneous refund - validity of the ex parte judgment and decree in favor of respondent - Held that:- The approach adopted by the officers of the petitioner is not appreciable but the fact remains that exchequer of the Central Government is involved and serious allegation have been made with regard to non-adjustment of the refund of money, thus, in my view that petitioner-defendant should be given effec .....

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d of eight months from the date of receipt of certified copy of the order, subject to the cost of ₹ 10,000/-. - Decided in favor of revenue. - CR No.5674 of 2013 (O&M) - Dated:- 18-3-2016 - MR. AMIT RAWAL, J Mr. Kamal Sehgal, Advocate for the petitioner. Mr. Veneet Sharma, Advocate for the respondent No.1. Mr. Ashim Aggarwal, Advocate for the respondent No.3. ORDER AMIT RAWAL, J. (Oral) CM No.19124-CII of 2013 & 19125-CII of 2013 For the reasons stated in the application, which is duly .....

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f of the petitioner submits, that entire transaction with regard to the claim and the refund of the claim of the custom had taken place at Mumbai, whereas registered office of the respondent-company admittedly is at Baddi. The Court at Amritsar did not have jurisdiction, in essence, the respondentplaintiff at its own convenience invoked the jurisdiction of Amritsar Court as its head office is located at Amritsar. The claim of the refund of ₹ 1,93,999/- for shortage of PVC Resin was submitt .....

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e decree is based upon fraud. He further submits that suit ex facie was not maintainable in view of the constitution judgment of Hon'ble Supreme Court rendered in Mafatlal Industries Ltd. Vs. UOI, 1997(89) ELT 247(SC), Addl. Director General, DTE. General of Central Excise Vs. Kiran Machines, 2015(325) ELT 469 (SC). Both the Courts below have not appreciated the aforementioned fact and declined the application by confining to the contents of the application and thus, prays for setting aside .....

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me forth in not appearing before the trial Court when the suit was pending, therefore ex parte judgment and decree cannot be set aside, much less, application was hopelessly time barred, much less, belated and thus prays for dismissal of the petition. I have heard learned counsel for the parties and appraised the paper book. On going through the ex parte judgment and decree, it is evident that there is reference to the shortage certificate Ex.P2 and the shortage of the value to the tune of ͅ .....

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