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2016 (10) TMI 24 - MADRAS HIGH COURT

2016 (10) TMI 24 - MADRAS HIGH COURT - 2016 (342) E.L.T. 57 (Mad.) - Disposal of refund claim - Special Additional Duty by way of cash refund and re-crediting the DEPB Licence - time limit prescribed for disposal of refund application by Board's Circular No.18/2013 dated 29.04.2013 by 30.06.2013, further extended upto September, 2013 - whether under the garb of circular issued by the CBEC, the benefit granted under the notification issued in terms of Section 25(1) of the Customs Act, 1962, can b .....

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orters the refund of SAD paid by using DEPB scrips, are held to be invalid. - Till date the respondents have not taken a decision on the petitioner's Application and the matter has been put in the cold storage, since 2013 - respondent directed to pass orders on the petitioner's refund claim within six weeks. - if refund is granted, applicable statutory interest should also be granted - petition disposed off - decided in favor of petitioner. - W.P.No.35500 of 2015 - Dated:- 15-9-2016 - T. S. .....

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ation stating that they are entitled for refund of the Special Additional Duty by way of cash refund and re-crediting the DEPB Licence. The petitioner has also referred to the Board's Circular No.18/2013 dated 29.04.2013, directing all Applications in which refund is to be granted by re-crediting in the DEPB licence, should be disposed of by 30.06.2013, which time limit was extended upto September, 2013. 4. The petitioner's Application for refund was kept pending and the petitioner has g .....

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ed on more than six occasions, no counter affidavit has been filed. 6. The learned counsel for the petitioner referred to the decision of the Hon'ble Division Bench of the Delhi High Court in the case of ALLEN DIESELS INDIA PVT. LTD., v. UNION OF INDIA AND ORS. [2016 (334) ELT 624(DB)]. In the said case, the question arose was whether under the garb of circular issued by the Central Board of Excise and Customs ('CBEC'), the benefit granted under the notification issued in terms of Se .....

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