Bombay High Court
West India Continental Oils And Fats Pvt ... vs The Union Of India And 2 Ors on 27 September, 2022
Author: K.R. Shriram
Bench: K.R. Shriram
Digitally
signed by
MEERA 1/4 436-wp-3624-19.doc
MEERA MAHESH
MAHESH JADHAV
JADHAV Date:
2022.09.30
18:24:52 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
+0530
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3624 OF 2019
WEST INDIA CONTINENTAL OILS
AND FATS PVT LTD ...PETITIONER
VS
THE UNION OF INDIA AND 2 ORS ...RESPONDENTS
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Mr. Sriram Sridharan for Petitioner. None for Respondents.
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CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ DATED : 27th SEPTEMBER 2022 P.C. :
1 None for respondents though served. There is an affidavit of service of Amit Shirke affirmed on 15th November 2019 on record. 2 Prayer clauses (b) and (d) in this petition are almost identical to the prayers in Writ Petition No.1447 of 2021, in which we have passed the following order:
"1Prayer clause (a) reads as under:
"(a) That this Hon'ble court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India directing the respondents to grant the exemption of the Social Welfare Surcharge amount in terms of the Exemption Notification No.24/2015-CUS dated 8-4-2015 & 25/2015 dated 8-4-
2015."
In addition, in prayer clause (e) petitioner is also seeking refund of the Social Welfare Surcharge wrongly debited from the Merchandise Export from India Scheme (MEIS) / Service Exports from India Scheme (SEIS) scrips held by petitioner from July 2018 onwards alongwith applicable interest.
2 An identical issue was considered by this court where the court by order dated 10th August 2022 in Writ Petition No.8677 of 2019 Meera Jadhav 2/4 436-wp-3624-19.doc disposed the petition. The order dated 10 th August 2022 reads as under:
"1 Mr. Prakash Shah tenders Circular No.3/2022- Customs issued on 01st February 2022 by the Department of Revenue (Tax Research Unit), Ministry of Finance, Government of India. The same is taken on record and marked "X" for identification, and for ease of reference, the same is scanned and reproduced herein below :-
Meera Jadhav 3/4 436-wp-3624-19.doc 2 In view of the circular, the grievance of the Petitioner, Respondents debiting notional social welfare surcharge in the duty credit scrip issued under the Merchandise Export from India Scheme (MEIS) is resolved.
3 In view of the circular, certainly Petitioner will be entitled to re-credit and/or refund of notional social welfare surcharge in the duty credit scrip issued under MEIS in the goods imported by Petitioner.
4 Respondents to do needful within 8 weeks of receiving copy of this order.
5 Petition accordingly stands disposed.
6 In view of the circular, we would add that those parties, who have not filed petition in this court, will also be able to take benefit of this order."
3 Mr. Mishra and Mr. Sridharan submit that order in Writ Petition No.8677 of 2019 will squarely applied to this petition as well. 4 In the circumstances, respondents are directed not to auto debit from petitioner's MEIS and SEIS scrips any amount towards Social Welfare Surcharge.
5 Moreover, any amount deducted shall be refunded to petitioner Meera Jadhav 4/4 436-wp-3624-19.doc within 8 weeks of receiving an application from petitioner for refund. Mr. Sridharan states that necessary application for refund to justify the quantum of refund will also be filed. Refund shall be issued together with interest thereon in accordance with law. 6 Petition disposed."
3 In the circumstances, respondents are directed not to auto debit from petitioner's MEIS and SEIS scrips any amount towards Social Welfare Surcharge.
4 Moreover, any amount deducted shall be refunded to petitioner within 8 weeks of receiving an application from petitioner for refund. Mr. Sridharan states that necessary application for refund to justify the quantum of refund will also be filed. Refund shall be issued together with interest thereon in accordance with law.
5 Petition disposed.
(A. S. DOCTOR, J.) (K.R. SHRIRAM, J.) Meera Jadhav