Union Of India & Ors. vs Indian Charge Chrome & Anr. on 25 August, 1999
23. Whileso, a parallel proceedings has been initiated by the appellant department, by issuing a show cause cum demand notice dated 04.08.2011, wherein the Deputy Commissioner of Customs (Refunds) have also relied upon the decisions of the Hon'ble Supreme Court in the case of Union of India vs. India Charge Chrome (cited supra) and also the case of Gammon India Ltd., vs. Commissioner of Customs, Mumbai reported in [2011 (269) ELT 289 (SC)]. The aforesaid notice has been issued to the respondent company, to show cause as to why the erroneously refunded amount should not be recovered, in accordance with the provision of Section 28 of the Customs Act, 1962. The said proceedings are also under challenge before this Court in W.P. No.23149 of 2011 and interim stay has been granted on 12.10.2011.