2025 (12) TMI 1788

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....is hearing has been done through hybrid mode. CM APPL. 76070/2025 (for exemption) in W.P.(C) 18370/2025 CM APPL. 76071/2025 (for exemption) in W.P.(C) 18371/2025 2. Allowed, subject to all just exceptions. Applications are disposed of. W.P.(C) 18370/2025 W.P.(C) 18371/2025 W.P.(C) 15894/2025 3. The present three writ petitions have been filed by the Petitioners seeking implementation of the judgment dated 13th February, 2025 (hereinafter, 'the judgment') by which the Court had directed the Respondents to process the duty drawbacks along with interest and release the same. 4. The operative portion of the judgment reads as under: "79. In the opinion of this Court, the unlocking/activating of the mobile phones ....

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....in accordance with law. 83. The non-grant of interest for the previous period is in view of the fact that there was ambiguity as to the legal position in respect of eligibility of unlocked/activate mobile phones for grant of duty drawbacks. 84. These petitions are allowed in above terms. All pending applications, if any, are also disposed of." 5. In terms of the aforesaid judgment, the interest on the duty drawback amounts was not awarded for the previous period and the Court had directed to release the duty drawback amounts within three months. 6. Thereafter, the Customs Department had challenged the judgment before the Supreme Court in SLP 30758/2025 in Union of India & Ors v. M/s AIMS Retail Services Priv....

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....of hearing, alongwith proper instructions as to why the drawback amount has not been released till date. 13. The payment of statutory interest shall be considered on the next date of hearing. " 9. Today, a short affidavit dated 3rd December, 2025 has been tendered by the Customs Department, which is deposed by Mr. Shekhar Anand, Assistant Commissioner, Drawback, ACC Exports. In the said affidavit, it is averred as under: "3. That aggrieved by the said judgment dated 13.02.2025, the Department had preferred SLP Diary No 30758/2025 titled Union of India & Ors. v. M/s AIIMS Retail Service Pvt. Ltd. before the Hon'ble Supreme Court, which was dismissed on 18.07.2025. 4. That thereafter, on examination of the ma....