1985 (6) TMI 201

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.... five barrels of silicon oil from West Germany. At about the same time i.e. November 1977 the Company also imported silicon fluid. After complying with the requisite procedure and formalities, the Company paid in respect of the aforesaid two consignments countervailing duty in the sum of Rs. 23,5987- and 27.980.48R respectively. However, under Tariff Advice No. 13 of 1978 issued by the Central Boa....

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....he same on the same ground of limitation. Against these rejections, the Company preferred three revision applications to the Government of India, Ministry of Finance, Department of Revenue. Of these, the revisional authority allowed one revision and remanded the proceedings covered thereunder to the Assistant Collector for providing the Company an opportunity to substantiate their claim and for hi....

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....w in the special facts and circumstances of this case, it is not necessary to go into the question whether the aforesaid majority decision covers or does not cover the instant case. On the facts and circumstances of this case I am satisfied that the petitioner-company is entitled to the relief claimed. In the circumstances, I would keep the contention of Mr. Sethna, learned Counsel for the respond....

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.... to the case proper, I find the Company taking prompt and diligent steps for refund of duty which it was, even according to the respondents, not liable to pay. Though there was in that behalf a delay qua Section 27 of the Customs Act, that bar would not necessarily come in the way of this Court exercising its jurisdiction under Article 226 of the Constitution. If this Court finds that the Company ....