JSW STEEL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Smt. S.R. Anuradha, learned Counsel for the petitioner.

(2.) In this writ petition, the petitioner, inter alia, seeks a writ of mandamus directing the respondents to consider the application dated 10.12.2003 seeking refund of the amount deposited by the petitioner.

(3.) Facts giving rise to the filing of the writ petition briefly stated are that the petitioner is a manufacturer of steel and has a largest steel plant in Bellary district. The petitioner requires metallurgical coke as an essential input in its manufacturing process. The aforesaid coke is regularly imported by the petitioner. The custom duty on the aforesaid coke was 5%. The petitioner paid the custom duty at this rate in respect of the coke imported by the petitioner. However, since the petitioner was using 'COREX' technology, the respondent imposed custom duty at the rate of 15%, which was challenged by the petitioner in a writ petition namely, W.P.No.35476/2001. The said writ petition was disposed of by the learned Single Judge of this Court vide order dated 25.10.2002 directing the respondents to consider the representation with all material particulars. The petitioner filed a representation along with supporting documents and the same was refused by the respondents. Again, the petitioner filed W.P.Nos.2741-42/2003 questioning the endorsement and sought for a declaration to hold the notification ultra vires and a specific prayer was made for refund of the amount paid along with interest at the rate of 24%. The learned Single Judge of this Court vide order dated 21.10.2003 disposed of the said writ petitions with liberty to the petitioner to file appropriate application seeking refund of the amount due in terms of the order of this Court along with facts and figures and the respondents are to dispose of the said application in accordance with law within a period of four weeks from the date of filing of the application.