GRIPWELL INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner have challenged the order dated 5th July, 1989 (Exhibit 'f' to the petition) passed by the Assistant Collector of Customs, Refund Department, rejecting the petitioners' application for refund of the Customs duty paid on the ground that the application was time-barred.

(2.) IT is the say of the petitioners that without giving any opportunity of hearing and without applying the mind, the petitioners' application for refund was rejected as beyond the period of six months. It is pointed out that the goods were imported in March 1984. As the goods were detained, the petitioners paid the amount of duty and interest under protest without prejudice to its rights and contentions that the duty and interest were not at all payable. For that purpose, the petitioners have produced on record letters dated 21st March, 1985 (Exhibits 'h' and 'i' to the petition ). The petitioners have also produced on record the detention notice dated 17th April, 1984 (Exhibit 'g') whereby the petitioners were directed to pay duty as well as Interest @ 18% per annum.

(3.) SUBSEQUENTLY, it is pointed out that the aforesaid detention order was withdrawn by a letter dated 26th March, 1989. Necessary correspondence in this regard is produced on record.