TMI Blog2016 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ely cover the case on hand, as the Court took into consideration of the fact that subsequent amendment was made to the existing regime which in effect liberalised the position further and exempted payment of TED altogether cannot surely be a reason for denying the scheme for refund of payment already made. The respondent is directed to process the refund claim in accordance with 2009 Policy, by taking into consideration the petitioner's refund Application and pass appropriate orders, within a period of three months - no necessity to test the correctness of the Policy - appeal allowed - decided in favor of appellant. - W.P.Nos.23507 to 23509 of 2014 & M.P.No.1 & 2 OF 2014 in W.P.No.23509 of 2014 - - - Dated:- 24-10-2016 - T. S. Sivagna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the agency collecting the tax would refund it, rather than seeking reimbursement from another agency. Accordingly, it was clarified that that in respect of supplies, the supply of goods under invalidation letter issued against the Advance Authorisation; supply of goods under ICB and supply of goods to EOUs, no refund of TED should be provided by the Regional Authorities and the DGFT, because such supplies are ab-initio exempted from payment of excise duty. 4. Though the petitioner has challenged the Circular No.16, during the course of arguments, the learned Senior Counsel appearing for the petitioner would submit that the petitioner would give up the challenge to the Policy Circular and would not seriously canvass the same, as thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 209(Del), allowed the Writ Petition. At this stage it would be beneficial to refer to the operative portion of the order in RAJA CROWNS AND CANS PVT. LTD., which reads as follows: 9. After hearing the learned counsel for the parties and perusing the materials placed on record, it is seen that an identical set of facts, the Division Bench of the Delhi High Court took a decision in favour of the manufacturer. In fact, in the said case arose out of a decision taken pursuant to the resolution dated 04.12.2012 which is impugned in this writ petition. Therefore, the cause of action in the case before the Delhi High Court was the impugned resolution. Therefore, the decision rendered by the Delhi High Court binds the respondents and the Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of rather than claiming refund . This reasoning appears to have prevailed with the Policy Relaxation Committee as well in this case. This Court is unable to comprehend the rationale of the decision of the second and third respondents who also seem to have suggested that the petitioner should approach the DGFT for appropriate relief or clarification. Neither of the authorities dispute that the petitioner supplied goods to the EOU at the relevant time. Its entitlement, therefore, was defined in terms of the existing policy, i.e. Refund in terms of paras 8.2, 8.3, 8.4 and 8.5 of the 2009 Policy as discussed above. That a subsequent amendment was made to the existing regime which in effect liberalized the position further and exempted paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuant to the resolution impugned in this writ petition, the decision of the Delhi High Court binds the respondents. Thus, following the above referred decision, this Writ Petition is allowed and the impugned order is quashed and the third respondent is directed to process the refund claim in accordance with the 2009 Policy by taking into consideration the petitioner's refund application dated 16.08.2010 and pass appropriate orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. No costs. Consequently, connected Miscellaneous Petitions are closed. 6. As noticed above, the decision of the Delhi High Court would squarely cover the case on hand, as the Court took into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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