ASSISTANT COMMISSIONER OF CUSTOMS (REFUNDS) OFFICE OF COMMISSIONER OF CUSTOMS, CHENNAI Vs. DALMIA CEMENT (BHARAT) LIMITED

JUDGEMENT

(1.) The Customs Department has filed this Writ Appeal aggrieved by the order passed by learned Single Judge dated 3.1.2020 allowing the Writ Petition of the Petitioner M/s.Dalmia Cement (Bharat) Limited and directing refund of the Extra Duty Deposit (EDD) on the various Bills of Entry of the year 2004 as given in para 1 of the order of the learned Single Judge, under which the Assessee imported Coal from Indonesia.

(2.) The learned Single Judge held that there is no justification on the part of the Department in delaying the finalisation of the provisional Assessment with respect to these Bills of Entry for all these years despite there being Board Circular No.11/2001 dated 23.2.2001, referred to in para 9 and the Circular dated 16.7.2007 making it beyond the pale of doubt that no Cess or Additional Duty of Customs was leviable on import of Coal in question, In the said Board's instruction dated 16.7.2007 as noted by the learned Single Judge, all the Authorities concerned in various Commissionerates were directed to finalise the issue with regard to provisional Assessment as early as possible

(3.) Despite that Circular, the Authorities concerned in the present case did not finalise the Provisional Assessment with reference 2004 and refund the EDD payment made by the Assessee. The learned Single Judge found that there was no justifiable cause to delay the refund for all these years merely on the ground that some investigation is pending and therefore, directed refund of the same with interest in terms of Section 27A of the Act 1962 from the date of Application viz., 17.12.2007 and directed such refund to be made within 4 weeks from the date of that order.