CMR Green Technologies Limited Vs Union of India & Anr. (Delhi High Court)
Delhi High Court has directed the Customs Department to refund an amount of Rs. 15,00,093/- to CMR Green Technologies Limited, along with 4% simple interest, finding that the re-crediting of the amount to an importer’s license was impermissible under a scheme that had already been abolished. The ruling came despite the petitioner’s appeals against the re-crediting order being dismissed by appellate authorities on grounds of significant delay.
The case originated from an import transaction by CMR Green Technologies Limited, involving 197 consignments of Aluminium scrap. The Assessing Officer (AO) initially rejected the transaction value and collected duties from the petitioner. The petitioner contended this was an excess duty payment. On appeal, the Principal Commissioner (Appeals) set aside the AO’s reassessment, upholding the petitioner’s original assessments. This led to a refund order dated September 13, 2019, sanctioning a total refund of Rs. 8,75,22,009/-.
Disputed Refund Disbursement:
The Assistant Commissioner of Customs (Refund) directed that out of the sanctioned amount, Rs. 8,60,21,916/- would be paid through RTGS, while the remaining Rs. 15,00,093/- would be “re-credited to the license of the importer.” While the RTGS payment was received, the re-crediting of the smaller amount became the subject of the dispute.
