SHELF DRILLING INTERNATIONAL Vs. THE UNION OF INDIA

JUDGEMENT

(1.) Rule. Respondents waive service. By consent of parties, rule made returnable forthwith and heard finally.

(2.) By this Writ Petition filed under Article 226 of the Constitution of India, the Petitioner challenges the validity and legality of the order in Original No. 211/DC/Gr VB/GM/2016 -2017 dated 29th April, 2016 (for short the "impugned order") passed by Respondent No.3 (for short the "Refunding Authority") purporting to hold that the Petitioner is not entitled to any interest on the refund granted to it, under the provisions of Section 27A of the Customs Act, 1962. According to the Petitioner, the impugned order is contrary to the order in Appeal No.MUM -CUSTM -SMP -196/2015 -16 dated 27th October, 2015, passed by the Commissioner of Customs (Appeals), as well as the order passed by this Court on 4th April, 2016 (and which is annexed at Exh. "B" to the Petition).

(3.) The brief facts giving rise to the present controversy are that, the Petitioner (formerly known as "Sedco Forex International Drilling Inc.") had imported certain spares and consumables etc for carrying out drilling operations on behalf of ONGC on board the mobile offshore drilling unit (Jack Up Rig) named F. G. McClintock. It is averred in the Petition that by Notification No.21/2002 -Cus dated 1st March, 2002 (for short the "said Notification") the Central Government inter alia exempted goods required in connection with petroleum operations undertaken under petroleum exploration licenses. It is not in dispute before us that the spares and consumables imported by the Petitioner are covered under the said Notification, subject to the conditions set out therein. Condition No.29 of the said Notification required the Petitioner, as a sub -contractor of ONGC, to produce an "Essentiality Certificate" from the Directorate of Hydrocarbons (for short the "DGH"), which would be issued only on the recommendation of ONGC.