SHEEL CHAND INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE petitioner seeks a direction to the respondent, i.e., customs department to refund a sum of Rs.47,14,188/ - and release the bank guarantee furnished to it.

(3.) THE petitioner applied for refund of the amounts deposited by application on 27.7.2012. A copy of that application has been annexed to the petition. It is alleged that on 15.2.2013 and subsequent dates, reminders were given to the authorities to deal with the claim. Eventually, the refund claim was rejected by the Deputy Commissioner on 17.10.2013. The Commissioner was of the view that the refund claim was made on 14.8.2012 after expiry of one year from the date of the CESTAT's final order, i.e., 6.7.2011. The petitioner's counsel submits that the customs authorities