NATH AND ASSOCIATES Vs. D G, COAST GUARD

JUDGEMENT

(1.) The appellant is aggrieved from the dismissal in limine on 6 th April, 2011 of W.P.(C) No.2303/2011 and W.P.(C) No. 2304/2011 preferred by the appellant. The said writ petitions were filed impugning the communications dated 30 th November, 2010 of the Office of Director General, Coast Guard, declining the claim of the appellant for reimbursement of excise duty against supply of Berthing Pontoons.

(2.) The undisputed facts are, that the appellant had way back in the year 1987 supplied four Berthing Pontoons to the Navy as per the supply order dated 20 th August, 1987 of the Director General (Naval Project); Clause 8 of the supply order provided that the excise duty, octroi and the sales tax would be paid by the purchaser at actuals on production of valid documents; the appellant, contending that since Coast Guard was part of the defence establishment in the Government of India and supplies thereto were exempt from payment of excise duty, completed the supply order without paying the excise duty; the appellant was on 26 th October, 1989 served with a notice to show cause and thereafter the litigation qua the excise duty payable on the said supplies commenced; the appellant was held liable for excise duty for the said supplies by the orders passed by the Collector of Customs as also by the Customs, Excise & Gold (Control) Appellate Tribunal; during the pendency of the said proceedings the appellant deposited Rs. 2,17,500/- for supplying Pontoons to the Coast Guard and Rs.3,27,048/- for supplying Pontoons to the Navy.

(3.) After the aforesaid orders attained finality, in October, 2009 the appellant called upon the respondents to reimburse the excise duty to it. The respondents first asked the appellant for some documents and ultimately rejected the claim of the appellant with the reason "the case has been examined at this Headquarters and your claim for refund of excise duty cannot be accepted as the same is time barred".