INFAR (INDIA) LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The above miscellaneous application is filed by M/s. Organon (India) Ltd. Formerly M/s. Infar (India) Ltd. seeking compliance with the Final Order dated 9 -7 -2002 passed by the Tribunal directing the respondent to grant refund of the duty paid by the petitioner. The applicant filed 10 Bills of Entry claiming classification of Agglutinating Sera under sub -heading No. 3002.90 of the First Schedule to the Customs Tariff Act read with Notification No. 208/81 -Cus., dated 22 -9 -1981. The claim of the appellant was upheld by the Tribunal under Order Nos. 636 -637/96 -C dated 14 -10 -96 [1997 (89) E.L.T. 545 (T)]. Pursuant thereto the applicant filed refund claim before the Assistant Commissioner of Customs who rejected the same on the ground of unjust enrichment. Appeals filed before the Commissioner (Appeals) were also dismissed. The appellate order was challenged by the applicant before this Tribunal. Under Final Order No. 147/2002, dated 19 -7 -2002 this Tribunal allowed the appeal holding that the incidence of duty had not been passed on to the customer and accordingly they are eligible for refund of customs duty. In spite of repeated request under letters dated 12 -8 -2002 and 22 -10 -2002 no action was taken by the respondent to make the refund, not even a reply was given to the applicant. Under these circumstances the present miscellaneous application is filed.

(2.) The miscellaneous application came up for hearing before the Bench on 7 -3 -2003. It was then adjourned to 17 -3 -2003 and posted before a Larger Bench. The application was then adjourned to 24 -3 -2003 and finally on 1 -5 -2003.

(3.) At the time of hearing on 1 -5 -2003 learned Senior Counsel Shri A.N. Haksar appearing on behalf of the respondent submitted that steps had already been taken to make the refund of the duty portion of the claim.