HYPRECISION HYDRAULIK Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The present Writ Petition impugns a letter dtd. 16/12/2017 issued by Respondent No.3 i.e. the Deputy Assessor and Collector Octroi, by which the Petitioner 's claim for refund of octroi came to be rejected. Facts Briefly Stated

(2.) On 15/7/2015 the Petitioner entered into a Contract/Agreement with the Weapons Department (Indian Navy) which was essentially in the nature of a repair, refit and service contract. Pursuant to the said contract, a Work Order Bearing No. DYT/INCOD/12-13/204(d)PL-WEA/FACT 81-TYPHOON//455 (the said work order) was issued to the Petitioner by the Indian Navy. The said work order inter alia specified the details of the spare parts that were to be imported and supplied by the Petitioner to the Indian Navy.

(3.) On 17/3/2016, an octroi exemption certificate was issued by the Ministry of Defence to Respondent No.3. The said certificate made reference to the said work order and certified that the items listed therein would be exempted from payment of octroi duty. The said certificate further stated that the items which were being imported were being transported to the Naval Dockyard, Mumbai.