2026 (9) TMI 1857

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....VI D. NANAVATI) 1. Heard learned advocate Mr. Bhadresh Raju appearing for the petitioner and learned Senior Standing Counsel Mr. Ankit Shah appearing for the respondents. 2. By way of present petition, the petitioner herein invokes Article 226 of the Constitution of India wherein the petitioner herein seeks quashing and setting aside of letter No. F/No. S/6-Misc/Refund/2020-21 dated 06.02.2026 issued by the respondent No.3, pursuant to the representation made by the petitioner on 20.01.2026 seeking refund of excess customs duty paid on import of crude soybean oil imported under Bill of Entry No.5592705 dated 20.04.2023. 3. Learned advocate Mr. Bhadresh Raju submits that the aforesaid issue is no longer res integra as the petitioner....

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....tioner is squarely covered by the judgment dated 06.10.2025 rendered by the Delhi High Court in the case of M/s. Pitamber Solvex Private Limited (Supra) wherein it was held that the petitioner herein is entitled to refund of excess customs duty paid on import of crude soybean oil under Bill of Entry No. 5592705 dated 20.04.2023. In the facts of the present case, the issue in question is of the same product for the same period in case of Bill of Entry No. 5665799 dated 25.04.2023. The Delhi High Court relied on the decision rendered in the case of Ajanta Soya Ltd., (Supra). The aforesaid judgment was challenged by the Revenue before the Hon'ble Supreme Court being Special Leave Petition (Civil) Diary No. 54950 of 2024 which is dismissed by o....

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....3 were not covered under the exemption and accordingly, the AIDC and custom duty was payable on them. 6. Faced with this discrepancy, petitioners have approached this Court. We are informed that in the meantime some of the consignments which had landed after the said dates were got cleared under protest on payment of duty. Petitioners are also claiming refund of the duty paid on said consignments. 7. Counter affidavit has been filed by the Union of India in W.P. (C) 5510/2023, wherein reference is drawn to Notification issued by the Department of Revenue dated 10.05.2023, extending the benefit under TRQ till 30.06.2023. By Public Notification dated 11.01.2023, the TRQ was discontinued with effect from 01.04.2023, however, ....