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DAYANAND GLASS PVT LTD Versus UNION OF INDIA

2016 (7) TMI 1161 - GUJARAT HIGH COURT

Refund - Levy of anti-dumping duty - import of 1.9 mm clear float glass from China - According to the petitioner, since the goods were not being cleared, the petitioner under duress and under protest, deposited the said sum of ₹ 3,72,790/­ on 14.05.2015 with the Customs Authorities. However, since according to the petitioner, no anti­dumping duty was leviable on the product which was imported, the petitioner applied to the authorities to refund such sum, which was unauthorizedly collected .....

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at the order passed by the Deputy Commissioner dated 26.08.2015 is appealable is not quite correct. It is a mere communication refusing the petitioner's request for refund on the ground that he has no power to suomotu allow refund and it is not an order which is appealable. Even if it were to be so, we would have exercised our jurisdiction to strike down the same. - Refund to be granted with interest - Decided in favor petitioner. - SPECIAL CIVIL APPLICATION NO. 2124 of 2016 - Dated:- 27-4-2 .....

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r glass items. Under bill of entry dated 01.05.2015, the petitioner had imported 200 sheets of 1.9 mm clear float glass from China. The bill of entry was processed by the Customs Authority and the customs duty and the additional duties totaling to ₹ 6,93,756/­ was demanded which the petitioner paid. From the bill of entry processed by the Customs Department, copy of which is produced at Annexure:A to the petition, it can be seen that at that stage the demand towards anti­dumping du .....

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to the petitioner, no anti­dumping duty was leviable on the product which was imported, the petitioner applied to the authorities to refund such sum, which was unauthorizedly collected from the petitioner. On 03.08.2015, the petitioner wrote to the Deputy Commissioner of Customs and contended as under: With reference to the above subject, we have filed a Bill of Entry no. 9098728 dt.01.05.2015 Of 1.9 mm clear flot glass size 1830X1220 mm. Through our CB Agent M/S. D & J Shipping Services .....

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on the subject import. Hence we humbly request to your good self that kindly refund the same amount. As soon as possible. 4. In response to the said letter dated 03.08.2015, the Deputy Commissioner under his communication dated 26.08.2015 conveyed to the petitioner as under: 2. With reference to your refund it is to inform that whatever has been assessed has been paid by you. As per the law nothing is refundable unless the duty is re­quantified. Therefore you have been advised to either get .....

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e from the department, the petitioner filed this petition. In the petition, the petitioner has firmly averred that there is no anti­dumping duty prescribed for the product imported by the petitioner viz. 1.9 mm clear float glass from China. To this vital aspect of the matter, the department in its reply dated 18.04.2016 has not raised any dispute. Instead what is suggested is that the petitioner should have preferred appeal against the said order dated 26.08.2015 passed by the Deputy Commiss .....

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