2018 (6) TMI 1497

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....t Shah and DevangVyas, Advocates, for the Respondent. ORDER The petitioner's request for refund of duty paid under protest has got caught in cross fire between two Central Government departments. In the process, despite having succeeded before this Court as far back as in 2009, the petitioner is yet to receive the refund. 2. Brief facts are as under :- 2.1 The petitioner is a....

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....allenging stand of the Department. Division Bench of this Court by judgment dated 4-11-2009 allowed the petitions and declared that the levy of duty on goods supplied through DTA to SEZ is not justified. The petitioner cannot be asked to pay export duty on movement of goods from DTA to SEZ. The Department carried the matter in appeal before the Supreme Court. SLP was dismissed on 12-7-2010. The pe....

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....missioner, Central Excise & Customs, Surat wrote to the Deputy Commissioner, SEZ, Dahej and conveyed as under :- "2. In this connection, it is to inform you that the said refund application pertains to refund of export duty paid by the applicant, M/s. Indofil Chemicals Company. The said refund application has been forwarded to this Commissionerate merely for the reason that the unit had cr....

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....d by the Supreme Court. The petitioner therefore filed this petition. 3. In response to the notice issued, both the Departments have appeared. While confronted with the judgment of this Court in case of Anita Exports, 2015 (320) E.L.T. 743 (Guj.), in which in somewhat similar circumstances, it was held that the question of refund of customs duty will have to be decided by the Customs autho....