TaxTMI 
TaxTMI 
2019 (7) TMI 263
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....rder or direction, including a writ in the nature of Mandamus, or any other appropriate writ order or direction, directing the concerned respondent authorities to immediately complete the process of sanctioning and grant the refund of interest on CVD amounting to Rs. 2,52,492/- and surrendered duty drawback amount of Rs. 1,17,029/- with interest paid on the same amounting to Rs. 35,189/- all paid under protest, under letter dtd 31-5-2017, within a stipulated time now, with interest @ 18 from the date they were due till final payment. B) Any other reliefs deemed fit proper & incidental in the facts of the present case may kindly be granted." 2. The case of the writ-applicant in his own words as pleaded in the writ-application is ....
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.... purpose of the special economic zone act read with the DGFT Policies as issued from time to time, as introduced by the Government of India. 5.1 The petitioner states and submits that in furtherance of their export activities and under the specific schemes of the Government of India, introduced by the Ministry of commerce & industries, to boost and encourage exports, they had duly exported consignment of One Fuel Tank to Oman, on 30-3-2015, under Shipping Bill no 8692815 under the Duty Drawback Scheme. 5.2 However since there was a complaint from the buyer M/s Global Gas Services LLC Oman in this regards, and finding that repairs were not possible in view of the peculiar nature of the defect, an entirely new replacement ta....
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....ms authorities. 5.7 The Petitioner thereafter upon no response on the above issued a detailed Communication dtd 5-4-2018 was further issued by them, clarifying their entire position again with the clear legal position and extracting the notification no 94/96-Cus dtd 16-12-1996 and showing that their case is clearly covered under Sr no 3 of the same. 5.8 Upon this the Petitioner for the first time received a reply/communication dtd 27-4- 2018, on 4-5-2018, from the office of the Deputy Commissioner (Refund) Respondent no 3, suggesting to file all documents and to do so in the prescribed format in duplicate. 5.9 The Petitioner states and submits that upon the above they duly clarified under their further letter dtd ....
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....icer, had then not permitted the re-import otherwise. Request for Personal hearing was also made in this letter, since no doubts further remain on this issue. 5.12 The Petitioner states and submits that upon the above a letter dtd 12-7-18, was issued by the Respondent no 3 office to the Respondent no 4, i.e The Deputy Commissioner Import Group, to verify and confirm the genuineness of the Petitioner's refund claim about the deposits made by them and their surrender of drawback amount with interest since it was all done under protest. Considering the delay already and refund being a time bound issue, urgent reply was sought now by the office of the Respondent no 3. 5.13 The petitioner states and submits th....
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.... Inox India Pvt. Ltd. has filed a refund claim of Rs. 4, 04,710/- in respect of B/E No. 9711526 dt. 16.05.2017, vide their letter dated 03.07.2018 stated that the on account of Re-imported the original tank which is rejected by their customer and they have availed export benefit only once on original export and not availed any export benefit on replacement goods and surrender of DBK Rs. 1,17,034/- Interest on DBK Rs. 35,184/- and Interest on CVD Rs. 2,52,492/- (Total Refund Claimed of Rs. 4,04,710/-) 2. In this regard, it is requested to verify/confirm the genuineness whether the importer has deposited the amount as assessed by assessing officer, As per B/E No. 9711526 dt. 16.05.2017 and surrender amount against Shipping Bill No. 8....
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....t is requested to verify/confirm the genuineness whether the importer has deposited the amount as assessed by assessing officer, As per B/E No. 9711526 dt. 16.05.2017 and surrender amount against Shipping Bill No. 8692815 dated 30.03.2015 amount of Rs. 1,52,218/-, Now they claiming refund of amount which is deposited under protest i.e. surrender of DBK Rs. 1,17,034/-, interest on DBK Rs. 35,184/- and interest on CVD Rs. 2,52,492/- (Total Refund claimed of Rs. 4,04,710/-). Your early reply in the matter is highly appreciated as the refund claim is time bound matter. [N K SAINI] Deputy Commissioner (Ref) Custom House, Mundra" 5. Mr. Divyeshvar, the learned Standing Counsel appearing for the respondent No....