VIKRANT TYRES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Order of the Court is as follows :- THE petitioner seeks a Writ of Certiorarified Mandamus to call for the records of the third respondent dated 30-3-1994 , to quash the same and consequently, to direct the respondent to refund the amounts covered by impugned order with interest at 18% p. a. from the date of payment.

(2.) ALL these writ petitions are filed by the same petitioner challenging the refusal of refund of differential duty of landing charges by the proceedings of the fourth respondent dated 16-7-1993 , which was also confirmed by third respondent appellate authority, by proceedings dated 30-3-1974.

(3.) SINCE the facts and circumstances of the case and the contention raised by the petitioner in these writ petitions are identical and as I am satisfied with the contention of the petitioner that when the actual landing charges could be ascertained, there is no justification to levy a notional landing charge on the petitioner and the landing charges collected from the petitioner having been made under the taxing statute, petitioner is entitled to claim refund of differential duty on such landing charge, I am obliged to quash the impugned proceedings of the third respondent dated 30-3-1994, confirming the proceedings of the fourth respondent dated 16-7-1993, and remit the matter to the fourth respondent with a direction to give a fresh notice to the petition to explain that the liability had been passed on to some one else and thereafter, to pass appropriate orders on the claim of the petitioner for refund of differential duty on the impugned landing charges, on merits, within six months from the date of receipt of a copy of this order. Th e writ petitions are ordered accordingly. No costs. .