KRISLON TEXTURISERS LTD Vs. S UNION OF INDIA

JUDGEMENT

(1.) RULE returnable forthwith. Shri Vyas waives service. Heard counsel.

(2.) THE issue involved in this petition filed under Article 226 of the Constitution of India lies in a very narrow compass. The petitioners had imported POY of 115 deniers which is texturised by petitioner No. 1 and fall under Tariff Item No. 18-II (i) (a) of the Central Excise Tariff. The petitioners cleared the consignment on payment of levy of Rs. 78. 75 per kg. The petitioners claimed that the duty should have been levied at the rate of Rs. 61. 25 per kg. The petitioners paid the duty under protest and thereafter filed Writ Petition No. 176 of 1983 in this Court for a declaration that the additional duty of customs or countervailing duly leviable on POY of 115 deniers was Rs. 61. 25 per kg. and not Rs. 78. 75 per kg. which is sought to be charged by the collector of Customs. The petitioners also sought writ directing the respondents to clear the imported goods on payment of duty at the rate of Rs. 61. 25 per kg. The petitioners then sought refund in the following terms in prayer (b) (ii) :-

(3.) THE petition came up for hearing before Mr. Justice Bharucha on June 14, 1989 and the learned Judge held that duty payable was at the rate of Rs. 61. 25 per kg. and not at Rs. 78. 75 per kg. as charged by the Department. The learned Judge, accordingly, gave a declaration and also granted prayer B (ii) directing the Department to refund Rs. 20,61,675/- to the petitioner. In accordance with the writ issued by the learned Judge, the aggregate sum of Rs. 25,39,779/- is refunded to the petitioners by two cheques dated April 18, 1990.