MILTON LAMINATES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The admitted facts are that in view of the order of the Tribunal dated 13-6-2003 TUBES & STRUCTURALS AND ANR V/S CCE, 2003 156 ELT 105, refund was due. But there was delay. The question did arise whether the amount of refund or licence can be renewed or fresh licence can be issued in lieu of the debit entry in DEPB script.

(2.) On 22-8-2007, direction was given to Shri Harin Rawal, learned counsel for the respondent to seek instructions on the issue whether, when the payment of duty has not been made in cash and only debit entry has been made in DEPB Script, then can there be a fresh licence to that extent, be issued or can there be revalidation of the licence to that extent. Learned Counsel for the Department got instructions from the authority and submits that as a special case licence can be revalidated. However, the question may be left to the authority that by revalidation of licence, whether there can be a case of unjust enrichment on revalidation of licence.

(3.) Considering the submissions, we direct the respondents to re-validate the licence to the extent he has made debit entry in DEPB script. However, the issue be examined by the authority concerned before revalidation of licence whether on revalidating the licence, can there be a case of unjust enrichment, if the assessee-petitioner has passed on his liability to third party. If so, can it be a fit case for revalidation, pass appropriate order in accordance with law.