Baramati Agro Limited Vs Union of India & Ors (Bombay High Court)
Bombay High Court directs Customs to adjudicate RODTEP refund claims of sugar exporter on merits within three Months.
The petitioner is an exporter of sugar. It claimed rebate under the Remission of Duties and Taxes Export Scheme (RODTEP) under the Foreign Trade Policy. However, the Customs authorities initiated investigation on the ground that the petitioner is not entitled to rebate as export of sugar was restricted. The petitioner paid back the rebate amount and did not claim benefit for subsequent exports. However, it filed claims for refund on the ground that it was eligible under the ROdetp scheme. However, the claims were not being adjudicated. Hence, petition came to be filed.
The Hon’ble Bombay High Court allowed the writ petition and directed the respondent authorities to examine the claim on merits and in accordance with law within three weeks. It noted the contention of the Respondent that the petitioner paid back the rebate amount voluntarily and hence, closure report was issued. However, the contention whether the payment was made “under protest” or not is kept open. It accepts the petitioners statement that if found eligible; it would not claim interest for the period from the date of the closure report till the institution of the writ petition.
