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2016 (9) TMI 317 - DELHI HIGH COURT

2016 (9) TMI 317 - DELHI HIGH COURT - 2016 (341) E.L.T. 39 (Del.) - Refund application CVD unjust enrichment - whether CVD has been passed on and collected from the end users? - decision on similar issue passed in the case Yu Televentures v. Union of India [2016 (8) TMI 184 - DELHI HIGH COURT] Held that: - the operative portion of the case should be similar to the case of Yu Televenture - Refund allowed refund to be made along with interest. - W. P. (C) 7851/2016 - Dated:- 5-9-2016 - .....

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id-over. The issue involves payment and refund of Countervailing Duty (CVD). The petitioner/importer contends that all the documents necessary for processing the refund claim were made available to the respondents on time. However, the refund application was rejected without reference to these materials on the short ground that the department was contemplating an appeal by way of special leave in regard to an order in Micromax Informatics Ltd. v. Union of India 2016 (335) ELT 446 (Del). The othe .....

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iple that the refund claims were to be processed. This Court notices from the record that the concerned adjudication officer, who rejected the petitioner s claim for refund has adopted the same approach that she did which became the subject matter of scrutiny in several previous orders commencing from Micromax (supra). We notice that the Micromax (supra) was revisited in Yu Televentures v. Union of India [W.P.(C) 6750/2016, decided on 03.08.16]. In the present case as well, the order rejecting t .....

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