- (1.) The petitioners in this art. 226 petition dated July 27, 2004 are aggrieved by the order of the Commissioner of Customs (Appeals) dated November 12, 2003, Annexure P5 at p.49, directing the authority making the order in original to decide afresh their refund claims under provisions of the Central Excise Ac, 1944.
(2.) The first petitioner used to import plastic for the purpose of manufacturing plastic granules. Alleging that it did not pay additional duty under s.3 of the Customs Tariff Act, 1975 pursuant to circular No. 38/2000-Cus dated May 10, 2000 of the Ministry of Finance, Department of Revenue, New Delhi, the Department of Directorate of Anti Evasion, Central Excise issued a show cause notice dated June 14, 2000. In response to the show cause notice the petitioners paid the countervailing duty under protest, and then filed WP No. 2845 of 2000 under art. 226.
(3.) By an order dated October 16, 2001 the circular dated May 10, 2000 and all steps taken by the customs on the basis thereof were quashed. The special leave petition before the Supreme Court was dismissed as withdrawn. Under the circumstances, the petitioners filed application under s. 27 of the Customs Act, 1962 for refund of the countervailing duty. By the order in original the refund claims were turned down on the ground of limitation. By the impugned order the Commissioner of Customs (Appeals) remitted the matter for fresh decision under provisions of the Central Excise Act, 1944.;