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M/s. Garden Silk Mills Limited Versus The Union of India & Others

Seeking interest on delayed refund amount within a time bound period - Held that:- Ordinarily, the parties like the petitioner should not be required to make application for refund. Further, there is no lis or adjudication for the duty amount is not payable. The duty is not payable but has been paid already and, then, that sum is required to be refunded, provided all the conditions in that behalf are satisfied. Once there is a refund order, as has been made in the present case in favour of the p .....

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o. 2810 of 2015 - Dated:- 18-7-2016 - S. C. Dharmadhikari And Dr. Shalini Phansalkarjoshi , JJ. Mr. Durgesh Nadkarni with Mr. C.S. Biradar i/by M/s. Legal Solutions for the Petitioner Mr. Pradeep S. Jetly for the Respondents ORDER P. C. 1. By this petition under Article 226 of the Constitution of India, the petitioner prays for issuance of writ of mandamus, or writ in the nature of mandamus, or any other appropriate writ, order or direction under Article 226 of the Constitution of India directin .....

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that effect dated 652014, the amount was paid by the respondent No.3 on 16-2-2015. 3. The petitioner submits that on this delayed payment they were entitled to interest. They made a representation, copy of which is at AnnexureD (page 28) to the writ petition. They stated that the refund was claimed as early as on 15-12-2006. However, the amount was refunded/paid on 16-2-2015. The petitioner, therefore, claimed interest for the delayed refund by relying on Section 27A of the Customs Act, 1962. I .....

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e paid from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty. The petitioner, therefore, submitted that the interest in this case is payable from 15-3-2007 till 15-2-2015. The petitioner relied upon the Judgment of the Hon'ble Supreme Court of India in the case of Ranbaxy Laboratories Ltd. V/s. Union of India, reported in 2011 (273) Excise Law Times, Page 3. 4. The petitioner states that there was no respo .....

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Court of India in the case of Ranbaxy (supra). He also invites the attention of the Bench to an order passed on 1-3-2016 in Writ Petition No.6339 of 2015 (Tien Yuan India Private Limited Vs. The Union of India). 6. Mr. Jetly, learned counsel appearing on behalf of the respondents would submit that a writ petition simpliciter for a money claim does not lie and no mandamus can be issued directing payment of sum in money. He places reliance upon a decision of the Constitution Bench of the Hon' .....

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serves as a deterrent for holding up sums which are legitimately due and payable. Therefore, the refund of duty must follow in the event there is a declaration in favour of the assessee that the amount was not payable. Once that amount is payable/refundable and a refund application was also made, which was allowed, what the respondents have done is only paid the sum, namely, the principal sum. The interest component for the delayed payment or refund has not been paid. The writ petition is filed .....

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