Duty Refund on Crude Soyabean Oil Imports Ordered as Policy Gap Cannot Deny TRQ Benefit

Pitamber Solvex Private Limited Vs Union of India & Ors. (Delhi High Court) The Delhi High Court examined a writ petition seeking extension of Tariff Rate Quota (TRQ) exemption for import of crude soyabean oil during Financial Year 2022–23 and refund of ₹24,03,057/- in customs duty paid under protest. The petitioner, engaged in import and processing of vegetable oils, relied on Notification No. 30/2022-Customs dated 24 May 2022, which granted exemption from customs duty on imports under TRQ till March 2024. A TRQ licence was issued to the petitioner on 5 August 2022. Subsequently, publ...