Full Text
Translation output
)
$-26 and 27
* IN THE HIGH GOURT OF DELHI AT NEW DELHI
+ W.P.(C) 4942/2018 cfe CMNo.19068/2018
NANAK ELECTRONIC PVT LTD. Petitioner
Through Mr. Ashish Batra, Adv.
$-26 and 27
* IN THE HIGH GOURT OF DELHI AT NEW DELHI
+ W.P.(C) 4942/2018 cfe CMNo.19068/2018
NANAK ELECTRONIC PVT LTD. Petitioner
Through Mr. Ashish Batra, Adv.
VERSUS
ASSISTANT COMMISSIONER OF CUSTOMS .;... Respondent
Through Mr. Harpreet Singh, Sr. Standing
Counsel with Mr. Suresh Chaudhary, Adv.
AND • . , •
+ W.P.(C) 4943/2018 & CM No.19069/2018
GURMEET OVERSEAS THROUGH PROPRIETOR Petitioner
Through Mr. Ashish Batra, Adv.
Through Mr. Harpreet Singh, Sr. Standing
Counsel with Mr. Suresh Chaudhary, Adv.
AND • . , •
+ W.P.(C) 4943/2018 & CM No.19069/2018
GURMEET OVERSEAS THROUGH PROPRIETOR Petitioner
Through Mr. Ashish Batra, Adv.
VERSUS
ASSISTANT COMMISSIONER OF
CUSTOMS, REFUND, EXPORT Respondent
Through Mr! Harpreet Singh, Sr. Standing
Counsel with Mr. Suresh Chaudhary, Adv.
GORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE GHANDER SHEKHAR
% - 09.05.2018
The petitioner is relying on orders dated 18.10.2017 and
20.02.2018 of Customs Excise and Service Tax Appellate Tribunal by which appeal preferred by the Revenue/Assistant Commissioner of
Customs was dismissed. Thereafter, the petitioner had moved an application for the refund of the Special Additional Duty, which it is stated has not been paid.
2018:DHC:9026-DB
--i
<0/
Learned counsel for the respondent who appears on an advance notice submits that the Revenue has right to file appeal and challenge these orders within six months. In case, the refund application is not processed and refund is not paid within three months, refund is liable tobepaid with interest under Section 27A ofthe Customs Act, 1962.
We dispose of the present writ petitions, directing the writ petition;; would be treated as a representation made by the"petitioner to the respondent for expeditious processing and consideration ,of their case for refund.
We clarify that we have not made any comment oh merits on the order passed by Tribunal. In case, there is abnormal delay in processing of the refund, it will be open to the petitioner to ask for revival of the present writ petitions. This order would not be construed as a bar which prevents the respondents for challenging the order passed by the Tribunal and obtaining stay. .
Dasti under signature of the Court Master.
MAY 09, 2018 b
^ ' -1/ c
SANJIV KHANNA, J
CHANDEirSHEKHAR, J
2018:DHC:9026-DB
CUSTOMS, REFUND, EXPORT Respondent
Through Mr! Harpreet Singh, Sr. Standing
Counsel with Mr. Suresh Chaudhary, Adv.
GORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE GHANDER SHEKHAR
% - 09.05.2018
The petitioner is relying on orders dated 18.10.2017 and
20.02.2018 of Customs Excise and Service Tax Appellate Tribunal by which appeal preferred by the Revenue/Assistant Commissioner of
Customs was dismissed. Thereafter, the petitioner had moved an application for the refund of the Special Additional Duty, which it is stated has not been paid.
2018:DHC:9026-DB
--i
<0/
Learned counsel for the respondent who appears on an advance notice submits that the Revenue has right to file appeal and challenge these orders within six months. In case, the refund application is not processed and refund is not paid within three months, refund is liable tobepaid with interest under Section 27A ofthe Customs Act, 1962.
We dispose of the present writ petitions, directing the writ petition;; would be treated as a representation made by the"petitioner to the respondent for expeditious processing and consideration ,of their case for refund.
We clarify that we have not made any comment oh merits on the order passed by Tribunal. In case, there is abnormal delay in processing of the refund, it will be open to the petitioner to ask for revival of the present writ petitions. This order would not be construed as a bar which prevents the respondents for challenging the order passed by the Tribunal and obtaining stay. .
Dasti under signature of the Court Master.
MAY 09, 2018 b
^ ' -1/ c
SANJIV KHANNA, J
CHANDEirSHEKHAR, J
2018:DHC:9026-DB
JUDGMENT