Messrs Macro Polymers Private Ltd. & Anr. Vs Union of India & Anr. (Bombay High Court)
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. v. Union of India Anr. [R/Special Civil Application No. 921 of 2025, order dated August 08, 2025] held that the refund claim for double payment of IGST, though filed beyond the period of limitation under Section 27 of the Customs Act, 1962, cannot be rejected as the revenue is not entitled to retain tax paid without authority of law, and the retention of such amount is hit by Article 265 of the Constitution of India.
Facts:
Messrs Macro Polymers Private Ltd. (‘the Petitioner’) is engaged in the manufacture of various resins and imported goods at Kandla Port under a valid Advance Authorization, which entitled it to exemption from payment of duties on such imports under Notification No. 18/2015-Cus and as amended by Notification No. 79/2017-Cus dated October 13, 2017. The Union of India and Anr. (‘the Respondent’) involves the revenue authority.
The Petitioner contended that during the interim period between the Supreme Court’s decision in Cosmo Films Ltd. v. Union of India and the issuance of CBIC Circular No. 16/2023 dated June 07, 2023, it made a manual payment of Rs. 78,55,766 through Demand Draft under Challan TR-6 on June 07, 2023 to comply with the six-week deadline stipulated by the Supreme Court in Union of India & Ors v. Cosmo Films Ltd [2023 (72) GSTL 417 (SC)].
