R.K. INDUSTRIES Vs. COMMISSIONER OF CUSTOMS (SEA)

JUDGEMENT

(1.) Heard Mr. R. Saravanakumar, learned counsel for the petitioner and Mr. K. Ravi, learned counsel appearing for the respondents.

(2.) The petitioner has filed this writ petition challenging the order passed by the third respondent rejecting the petitioner's application for refund of a sum of Rs. 4,50,000/- which was recovered by the Department by encashing a bank guarantee furnished by the petitioner on the ground that the petitioner had not fulfilled the export obligations as required to be done in terms of the advance licence granted to the petitioner dated 11-6-2010. The reason for rejecting the petitioner's application is on the ground that the petitioner has not filed documents evidencing enforcement and deposit of the enforced amount.

(3.) This Court was rather surprised as to how the third respondent could reject the petitioner's application on the ground stated in the impugned order. Therefore, while entertaining the writ petition, this Court passed the order dated 21-9-2017 to enable the respondents to give proper instructions to the learned Standing Counsel and file counter-affidavit. For better appreciation, the order dated 21-9-2017 is quoted herein below :