Case Law Details
The Daily Thanthi Vs Commissioner of Customs (Madras High Court)
High Court held that amount deposited during the pendency of the appeals before the Hon’ble Supreme Court has to be construed as having paid ‘under protest’ and has to be refunded without insisting on such importer or manufacturer satisfying the requirement of “unjust enrichment” as in the case of pre deposit. Such amount has to be considered outside the purview of sting of “unjust enrichment” in Section 27 of the Customs Act, 1962.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition has been filed by the petitioner to direct the respondents to refund the amount of Rs.88,44,510/- paid by the petitioner during the pendency of its appeal before the Hon’ble Supreme Court in C.A.Nos.3558 and 3559 of 2000 along with interest at 12% per annum from 31.03.2005 (i.e. date of Supreme Court Judgment) till the date of payment.
2. The said appeal was filed against Final Order Nos.203-205 dated 07.02.2005 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai [CEGAT for brevity]. CEGAT which is now called as the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had partly allowed and partly dismissed the petitioner’s appeals vide the aforesaid common order.
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