VIKAS POLYMERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Allowed subject to all just exceptions. The application is disposed of.

(2.) The Petitioner's only grievance is that the Order-in-Original dated 29-7-2009 bearing No. 2050/2009 passed by the Assistant Commissioner of Customs (ICD)) sanctioning a refund claim of Rs. 2,75,056/- is not being given effect to by the Respondent. As per the said order, it was directed that the Petitioner be given refund by way of re-credit in the DEPB licence. Despite repeated requests, the re-credit has not been given in the DEPB licence. The first stage for such re-credit being granted is that the concerned Assistant Commissioner of Customs has to issue a re-credit note and that has not been issued, according to the learned Counsel for the Petitioner. The learned Counsel for the Respondent seeks time to take instructions in this regard. We are prima facie of the view that once the Order-in-Original has been passed sanctioning a refund, the same ought to have been implemented immediately. The Custom authorities cannot drag their feet on such an issue.

(3.) Renotify on 11-5-2010.