2014 (11) TMI 382

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....id; (b) this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari under Article 226 of the Constitution of India, calling for the records pertaining to the impugned Policy Circular No.16 (RE-2012/2009-14) dated 15.3.2013 issued by the Director of Foreign Trade (Respondent No.2) and communication Nos.(i) SEEPZ SEZ/EOU/TED-184/J-S, 2012/3937 dated April 1, 2013, (ii) SEEPZ SEZ/EOU/TED-55/J-M, 2012/3978 dated April 1, 2013 issued by Respondent No.4, after going into the validity and legality thereof to quash and set aside the same; (c) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the Respondents by themsel....

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.... Handbook of Procedure, Volume 1. Reliance is placed on 8.1, 8.3 and 8.5 of the Foreign Trade Policy where-under the supply of goods will be eligible for refund of terminal excise duty provided recipient of goods does not avail Cenvat credit / rebate on such goods. Refund application in that behalf has to be disposed off within 30 days from the receipt of complete application. The petitioner clarified that they did not claim or avail Cenvat credit in respect of the duty paid by the DTA unit. Meaning thereby, they did not invoke the provisions of Cenvat Credit Rules, 2004. The petitioner's DTA unit did not claim the TED refund and a certificate of disclaimer was relied upon. Therefore, the petitioner's export oriented unit regularly ....

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....ight committed, then the agency collecting the tax would refund it, rather than seeking reimbursement from another agency. Accordingly, it is clarified that in respect of supplies, as stated at Para 2 above, no refund of TED should be provided by RAs of DGFT / Office of Development Commissioners, because such supplies are ab-initio exempted from payment of excise duty". A copy of Policy Circular is also enclosed herewith. In view of the above your request for refund of TED claim for the period November-2011 is hereby rejected." "SEEPZ SEZ/EOU/TED-55/J-M, 2012//2011-12/3978 April 1, 2013, M/s. Sandoz Pvt. Ltd. MIDC Plot No.8-A1/1,8-A/2, 8-B TTC Industrial Area, Kalwe Block Village Dighe, Navi Mumbai-400708. Sub : Applicatio....

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....placed on the policy or any amendment to the existing policy which came into effect after the petitioner sought the necessary reliefs. The respondents, therefore, could not have addressed such communications in disposing of the refund application by relying on the policy circular dated 15th March, 2013. 5. We enquired from Mr.Singh as to why the refund application which is stated to have invoked the policy has not been disposed of by passing a speaking order and in compliance with the principles of nature justice, Mr.Singh sought time to take instructions. 6. The matter was placed today as per the request of the parties. What we have noted is that a claim for refund has been decided on earlier occasions not by such cryptic communicati....