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SONY PICTURES NETWORKS INDIA PVT. LTD. (FORMERLY KNOWN AS MULTI SCREEN MEDIA PVT. LTD.) (PREVIOUSLY KNOWN AS SET INDIA PVT. LTD.) Versus THE UNION OF INDIA THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE AND THE ASSISTANT COMMISSIONER OF CUSTOMS THIRUVANANTHAPURAM

Grant of refund with interest - whether the amount deposited as pre-deposit entitled to refund even without formal application or not? - Held that: - Circular No.275/37/2KCX. 8A dated 2/1/2002, clearly indicates that the amount received u/s 35F has to be given as refund even without a formal application. The provisions u/s 129E is in pari materia with the provision under Section 35F - This is a case in which amount had been deposited under protest during the pendency of the appeal and the petiti .....

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,15,214/- made by the petitioner with interest from the date of order passed by the Appellate Tribunal, i.e., 18/11/2002. 2. The facts involved in the writ petition would disclose that the petitioner had deposited the aforesaid amount being the differential import duty as per classification 8528 and 8525.20 under protest. It was indicated in Ext.P4 that the payment is made under protest being the differential duty payable. The petitioner had also preferred an appeal against the order dated 22/5/ .....

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vil Appeal No.5484/2003, which was dismissed as per order dated 28/7/2015. While dismissing the Civil Appeal, Supreme Court by its order dated 28/7/2015 directed that the excise duty paid by the respondent (petitioner herein), if any, shall be refunded in accordance with law. According to the petitioner, though there is no necessity to submit a separate application seeking refund of the amount, still, he filed an application seeking for refund with interest. However, without processing the said .....

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e obligation of the department to refund the amount even without a formal application. Since, nothing was done in the matter during the interregnum, this writ petition is filed seeking the aforesaid reliefs. 3. Counter affidavit has been filed on behalf of the respondents inter alia stating that when the Supreme court had directed that the excess duty paid has to be refunded in accordance with law, in order to comply with the said direction, show cause notice had been issued. There was no reason .....

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is decided in favour of the petitioner. It is submitted that there is non compliance of the said statutory provisions. Further, learned counsel for the petitioner also places reliance on the judgment of the Bombay High Court in Suvidhe Ltd. v. Union of India [1996 (82) E.L.T.177] wherein Bombay High Court after referring to the various circulars issued by the Board observed that with reference to the Central Excises and Salt Act, 1944, the amount deposited under Section 35F has to be refunded wh .....

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with 6% interest. 5. Be that as it may, it is not in dispute that the amount had been deposited by the petitioner under protest when the appeal was pending and when the Tribunal passed the order allowing the appeal filed by the petitioner, there is an obligation cast on the department to refund the amount. Learned Single Judge of this Court in Commissioner of Customs, Cochin v. Shree Simandar Enterprises [2012 (283) E.L.T.369 (Ker.)] had considered the scope and effect of Sections 129E and 129E .....

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owed fully or partially. The same shall be refunded even without a formal request for the same. Certainly, on a request made for refund, the same shall be refunded immediately, failing which the assessing authority is bound to pay interest on the amount from the date when the refund became due. This position has been formally accepted by the Government of India also based on the decisions of the High Courts and the Supreme Court as is evident from Exts.P3 and P7. When by Ext.P3 and P7, the Gover .....

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