CHINTESHWAR STEEL PVT.LTD. NAGPUR AND ANOTHER Vs. STATE OF MAHARSHTRA AND OTHERS
LAWS(BOM)-2017-4-108
HIGH COURT OF BOMBAY (AT: NAGPUR)
Decided on April 07,2017

Chinteshwar Steel Pvt.Ltd. Nagpur And Another Appellant
VERSUS
State Of Maharshtra And Others Respondents

JUDGEMENT

B.P.DHARMADHIKARI,J. - (1.) Petitioner no. 1 is a Company while petitioner no. 2 is its Director. They seek a direction to respondents to consider their claim for refund of royalty for year 20112012 under Package Scheme of Incentives, 2007 by ignoring the condition prescribing the limitation for raising it. There is prayer also to set aside the orders of rejection dated 24.12.2013 passed by Respondent no. 4 Joint Director of Industries (Western region), dated 18.01.2014 by the Respondent no. 5 Senior Deputy Director, and final rejection on 20.11.2015 by the Respondent no. 3 Additional Director of Industries. Limitation has been provided for the first time vide the government circular date 17.06.2011 and the Writ Petition contains a prayer to quash it or to declare that it can not apply in the case of petitioners as their eligibility certificate is dated 22.04.2009.
(2.) Government Resolution dated 30.3.2007 is that Package Scheme of Incentives, 2007. It is referred to as "scheme" hereafter. The fact that petitioner no. 1 Unit is governed by this scheme or its entitlement to claim royalty refund in terms thereof is also not in dispute. It is eligible for period of 60 months from the certificate dated 22.04.2009. Respondent nos. 1, 3 and 4 plead in their reply that Implementing Agency sanctioned the refund claim of petitioner for years 2009-2010 and 2010-2011 on 28.04.2014. Claim of the petitioners for year 2011-2012 was filed by them on 07.12.2013 and is rejected, as it is beyond the time limit for seeking refund mentioned in Government Circular issued on 17.06.2011.
(3.) We have heard learned Shri R.M. Bhangde, learned counsel for the petitioners and Ms. T. Khan, learned Assistant Government Pleader for the respondent State and its officers. Considering the issue and order of this Court dated 07.03.2017, matter has been argued finally by both the sides. Accordingly, We issue Rule and make it returnable forthwith by the consent of the parties.;


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