KING OVERSEAS Vs. ASSTT. COMMR. OF CUS. (REFUNDS)

JUDGEMENT

(1.) This appeal arises out of the dismissal of a writ petition by the learned Judge directing the appellant to avail the alternative remedy of appeal as against an order rejecting their claim for refund. Heard Mr. Joseph Prabhakar, learned counsel for the appellant and Mr. M. Devendran, learned standing counsel for the respondent.

(2.) The appellant filed a refund claim for a sum of Rs. 8,64,044.30 Ps, being the amount paid against 4% additional duty of customs levied under Sec. 3(5) of the Customs Tariff Act, 1975, for the import of reprocessed LLDPE granules vide 11 Bills of Entry. The refund was claimed in terms of Notification No. , dated 14 -9 -2007 as amended by Notification No. , dated 1 -8 -2008 read with Board's circular Nos. , dated 28 -4 -2008 and , dated 13 -10 -2008. The application for refund was made on 4 -5 -2012.

(3.) Though Circular No. , dated 13 -10 -2008 obliges the jurisdictional commissioners to process the applications for refund within a period of three months and though the Customs Refund Application (Form) Regulations, 1995 also oblige the proper officer to return the application, if there are any defects, within 10 working days of receipt, the respondent sent a notice after nearly two years only on 18 -2 -2014 pointing out only one defect in the application made by the appellant. The only defect pointed out in the notice dated 18 -2 -2014 (sent after 21 months of filing of the refund claim) is as follows: