2008 (1) TMI 958 - HC - Central Excise

Court orders timely consideration of refund request, emphasizes compliance with law

MIS WATERS (INDIA) PVT LTD Versus COMMMAONEN OF CUSTOM BANGALORE & others

The Court directed the second respondent to consider the petitioner's representations for refund and interest within three months from the date of receipt ... - Issues involved: Claim for refund and interest u/s 227 of the Constitution of India.The petitioner sought a direction for the respondents to pay an amount of Rs. 6,01,380/- as refund claim and interest from 10.9.2003 till the date of refund sanction. The petitioner's grievance was regarding a communication dated 22nd December 2003, related to a claim for refund of Rs. 8,23,824/- EDD. The petitioner had filed an appeal before the Commissioner of Customs (Appeal) and after consideration, the appeal was disposed of in favor of the petitioner. Subsequently, the petitioner submitted representations requesting the refund of the balance amount, which were not considered within a reasonable time, leading to the petitioner approaching the Court seeking relief.After evaluating the material on record and considering the petitioner's grounds and the respondents' stand, it was found that the petitioner had filed an appeal against the rejection order dated 22nd December 2003, which was held to be within the period of limitation by the appellate authority. Despite several representations submitted by the petitioner, the second respondent did not consider or decide on them within a reasonable time, which was deemed unjustifiable. The Court, without expressing any opinion on the case's merits, directed the second respondent to consider the representations and dispose of them in accordance with the law expeditiously, within three months from the date of receipt of the order copy if not already done so.