RUCHI WORLDWIDE LTD. Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) Heard Learned Advocate Shri Rajesh Raval for the applicant and Learned Advocate Ms. Trusha Patel for the respondent-Department. In our order dated 23-11-2017 passed in Special Civil Application No. 7935 of 2016, the following directions were issued :

(2.) It is stated that since these directions for refund of the amount did not carry any time limit, the respondents have, so far, not paid the refund. It is further pointed out that when a specific request in writing was made to that effect, it was conveyed by the Deputy Commissioner of Customs that the petitioner should file a refund application.

(3.) Not laying down the time limit in an order for implementing the directions would not permit the respondents to ignore the directions for a long period. It is well settled that in absence of specific time limit, the directions have to be complied with within a reasonable time. Since the Court has already issued directions for refund, there should not be any requirement for the petitioner to file a separate refund application.