2020 (12) TMI 202

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....HONOURABLE MR.JUSTICE M.S.RAMESH For Appellant : Mrs. Aparna Nandakumar, Senior Standing Counsel For Respondent : Ms. Jayalakshmi   JUDGMENT (Judgment of the court was made by Dr.VINEET KOTHARI, J.) The Customs Department has filed this Writ Appeal aggrieved by the order passed by learned Single Judge dated 3.1.2020 allowing the Writ Petition of the Petitioner M/s.Dalmia Cement....

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....cerned in various Commissionerates were directed to finalise the issue with regard to provisional Assessment as early as possible 3. Despite that Circular, the Authorities concerned in the present case did not finalise the Provisional Assessment with reference 2004 and refund the EDD payment made by the Assessee. The learned Single Judge found that there was no justifiable cause to delay the re....

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....ed counsel for the Assessee supported the order of the learned Single Judge and by pointing out the Board's Notification 75/2003-Cus.(N.T.) dated 12th September 2003, emphasised that in case of delay in refund of EDD, the Writ Petitioner is entitled to interest at 6% in terms of Section 27A of the Act as the said Deposit has been kept by the Department without any interest paid to the Importer....

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....lleged reason assigned by the Department that there was some investigation pending of which no details are placed on record, is not at all a justifiable reason in the light of Board's own Circular as quoted by the learned Single Judge. No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and e....