- (1.) The appellant has preferred this appeal from the judgment and order dated 19th March, 1990 passed by a learned Single Judge of this Court in the matter No. 480 of 1987 allowing the application of the respondent company under Article 226 of the Constitution of India.
(2.) By the said application under Article 226 of the Constitution the respondents prayed for a direction upon the concerned respondent authorities for considering the refund applications contained in Annexure 'C' to the Writ Petition to grant refund of the countervailing or Additional Duty of Customs, which according to the respondents were wrongfully or illegally realised.
(3.) The case of the respondent-writ petitioner is that the respondent company (the petitioner No. 1 before the trial Court) is the manufacturer of Phthalate Plasticizers and for the manufacture of the said Plasticizers the respondent company required as raw materials, inter alia, certain industrial alcohol known as '2 Ethyl Hesanol, ISO Butanol and ISO-Octanol (referred to as the said goods). During the period from March, 1979 to February, 1985 the respondent company imported a number of consignments of the said goods through the Calcutta Port. The respondent Company duly paid the necessary basic or auxiliary duties of Customs payable in respect of the said consignments before obtaining clearance thereof from the appellant authorities, and in addition, paid the additional or countervailing duty under Section 3 of the Customs Tariff Act to the tune of Rs. 23,34,965.03 as levied and demanded by the Customs Authorities.;