Delhi High Court - Orders
Kei Industries Ltd vs Union Of India & Ors on 12 November, 2020
Author: Navin Chawla
Bench: Navin Chawla
$~14
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8988/2020
KEI INDUSTRIES LTD ..... Petitioner
Through: Mr. P.C. Patnaik, Advocate
versus
UNION OF INDIA & ORS ..... Respondents
Through: Mr. Manish Mohan, CGSC with
Ms. Manisha Saroha, Advocate
CORAM:
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 12.11.2020 The hearing has been held through video conferencing. CM APPL. 29096/2020 (Exemption) Allowed, subject to all just exceptions.
W.P.(C) 8988/2020 It is the case of the petitioner that the claim of the petitioner for refund of Terminal Excise Duty (TED) was rejected by an order dated 07.06.2016. An Appeal challenging the said order was filed before the Appellate Committee, however, is still pending. In the meantime, the respondents issued Policy Circular No. 11/2015-20 dated 23.07.2018 inter alia advising the Regional Authorities to dispose the claims of applicants for the supplies made upto 31.03.2015 under para 8.2(d) of the Foreign Trade Policy 2009- 14 by way of refund of TED for the projects funded by JICA etc. (other than IBRD, IDA, and ADB) provided the supplies are otherwise eligible under FTP, 2009-14.
Admittedly, the petitioner has not made any claim based on the said Circular with the respondent. In view of the same, the present petition is disposed of granting liberty to the petitioner to rely upon the Circular in the Appeal pending before the Appellate Authority. The Appellate Authority shall consider the effect thereof while passing the order. A decision on the Appeal be taken within a period of 8 weeks from today. Needless to say, incase the petitioner is aggrieved of the decision, it shall be open to the petitioner to challenge the same in accordance with law.
NAVIN CHAWLA, J NOVEMBER 12, 2020 Aj