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M/s Enterprises International Ltd. Versus The Assistant Commissioner of Customs (Exports) , The Deputy Commissioner of Customs (Refunds)

2016 (10) TMI 24 - MADRAS HIGH COURT

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 be modified or amended? - Held that: - the decision in the case of ALL .....

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valid. - 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. Sivagnanam, J. For the Petitioner : Mr. S. Murugappan For the Respond .....

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onal 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 given two representations on 11.12.2013, to the second respondent and .....

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. 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 Section 25(1) of the Customs Act, 1962, can be modified or amended. The .....

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