COMMISSIONER OF CUSTOMS, CHENNAI Vs. CHEMPLAST SANMAR

JUDGEMENT

(1.) The Revenue has filed these Appeals against the common final order in Nos. 41589 and 41590 of 2015, dated 2-6-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

(2.) The facts of the case as narrated in the appeal, is as follows:-

(3.) On 12-1-1987, the assessee company preferred a refund application for Rs. 1,50,99,362.95. Since the department did sanction their refund claim, the assessee company filed W.P. Nos. 4566 and 4567 of 1987, praying for a Writ of Declaration, declaring that the explanation added by Notification No. 306/86 to Notification No. 133/85, dated 19-4-1985 is unconstitutional, void and ultra vires of the Customs Act, 1962; Writ of Mandamus directing the department to assess the goods imported by the Respondent under Projects Contract No. S37/186/86 Gr. E for power projects under Tariff 98.01 read with Notification No. 133/85; and to direct the department to refund the customs duty collected in excess of 25% on the goods imported by the respondent under Project Import Registration No. S37/186/86 Gr. E. By order dated 2-3-1995, allowing both the writ petitions, this Court quashed the latter part of the Notification No. 306/86 denying the benefits of Notification No.133/85 to captive power plants [1995 (78) E.L.T. 410 (Mad.)]. Based on the said order, the assessee company sent a letter dated 14-9-1995 to the Assistant Commissioner, Gr. E., seeking refund of a sum of Rs. 1,50,99,362.95. Against the aforesaid order, the department preferred appeals in W.A. Nos. 358 and 359 of 1997. Since his representation dated 14-9-1995 was replied, the assessee company filed a writ petition in W.P. No. 5299 of 1998 seeking to implement the orders of this Court and grant refund of Rs. 1,50,99,362.95 being the duty collected in excess of 25%, on the goods imported by the assessee company under Project Imports Registration No. S37/186/86 Gr. E, in terms of the refund application filed by the company, immediately, along with interest @ 16% p.a., from 2-6-1995 till the date of payment. This is a second writ petition filed by the assessee company. By an order dated 11-11-1998, this Court disposed of W.P. No. 5299 of 1998 holding that since no stay was granted by the Division Bench of this Court, in the Writ Appeals filed by the department, the department was directed to carry out the directions of the learned Single Judge in W.P. Nos. 4566 and 4567 of 1987 and further directed the department to consider and dispose of the application for refund of the said amount to the petitioner, within a period of four weeks from the date of receipt of the order copy or from the date of production of a copy of the order.