CONSOLIDATED METAL FINISHING PVT. LTD. Vs. THE COMMISSIONER OF CUSTOMS, OFFICE OF THE COMMISSIONER OF CUSTOMS AND ORS.

JUDGEMENT

(1.) The petitioners have filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records in and connected with Order in Appeal No.C.Cus.II No. 504/2015 dated 29.05.2015, passed by the second respondent herein upholding the Order -In Original No. 36021/2015 and 35021/2015 dated 15.04.2015 passed by the third respondent, quash the same as arbitrary, illegal, unconstitution and against the principles of natural justice and consequently direct the respondents to refund the excess amount of Rs. 1,92,760/ - erroneously collected by the respondent department along with appropriate interest.

(2.) According to the petitioners, in the course of its business, it had caused import of "Electro Plating Process" and had filed Bill of Entry on 09.05.2012 and the said Bill was assessed to duty for an amount of Rs. 24,095/ -. Since the payment mode was online e -payment mode, while making payment the portal displayed a message " Bank away server application error", whereby, the payment had got debited nine times amounting to Rs. 2,16,855/ - instead of Rs. 24,095/ -, thereby collecting an excess of Rs. 1,92,760/ -. Immediately, on realizing the excess debit from their bank account held with UCO Bank, a letter dated 16.05.2012 was addressed to the bank to refund the excess amounts debited, totalling Rs. 1,92,760/ -.

(3.) By letter dated 30.05.2012, the Bank informed the petitioners Company that they have paid the Customs Duty on 09.05.2012 through ice -gate in net banking for Rs. 24,095/ -. Further, the Bank had stated that while paying through ice -gate in net banking, there had been some bank away application error and their account was debited 9 times with Rs. 24,095/ -. The petitioners were corresponding with the respondents for getting refund of the said sum of Rs. 1,92,760/ -