MALWA INDUSTRIES LTD Vs. UNION OF INDIA AND ANOTHER

JUDGEMENT

(1.) The petitioner seeks a writ of certiorari quashing an order dated 13.02.2017 rejecting its claim for refund of duty with interest on the ground that it is barred by limitation.

(2.) The petition raises a question of law. The facts are admitted. It is necessary, therefore, to refer to the facts only briefly. In the year 2007, the petitioner imported consignments of indigo. On 10.08.2007 and 07.09.2007 the petitioner filed bills of entry for the clearance of the goods. On 07.09.2007, the petitioner informed the respondents that it had paid the CVD under protest at the time of clearance of the goods.

(3.) The petitioner filed an appeal before the Commissioner (Appeals) against eight assessed bills of entry. The appeals were allowed in respect of five bills of entry. The Department's appeal to the Customs Excise and Service Tax Appellate Tribunal (CESTAT) was dismissed on 30.04.2008. The petitioner's application for refund was sanctioned by an order dated 15.10.2008 in respect of five bills of entry. The Department's appeal against the order of the CESTAT was dismissed by the order of the Supreme Court on 12.02.2009. This petition, therefore, is not concerned with these five bills of entry.