PHIPSON AND CO LTD Vs. EXCISE SUPERINTENDENT

JUDGEMENT

(1.) The point for consideration in these writ petitions is whether the petitioners are entitled to the refund of the amount which was paid as countervailing duty under Rule 5 (1) (i), A. P. Foreign Liquor and Indian Liquor Rules, 1970 (for short 'Liquor Rules, 1970)' read with Sec. 21, A.P. Excise Act, 1968 (for short 'Excise Act') and import duty.

(2.) The petitioner in W.P. 8620/89 was given permits Nos. I.P. 2286/87 dated 4-3-1987 and I.P.B-5/3367/87 dated 15-4-1987 for importing gin and Vodka from the distillery of M/s Carew and Company Limited, Asansol, District Burdvan, West Bengal. The said petitioner contends that the above stocks were not supplied to him as no stocks were available in the distillery and they filed letters received from the Excise Officer in charge of the said distillery and also the letter from the management of the distillery and requested R-1 to refund the countervailing duty as well as the import duty he paid. The said petitioner further pleaded that he addressed another letter to R-3 on 8-12-87 stating that the West Bengal Government was not permitting export and therefore, they requested for change of distillery and by reply dated 3-6-88, they were informed by the proceedings dated 19-4-1988 that their application was rejected as there was no provision under the Rules for refund of the excise duty and import fee.

(3.) The petitioner in W.P. 12176/89 obtained five import permits (import permits Nos. 39 to 43) dated 4-2-88 for importing Beer from M/s Lowenbrau Brewery, Faridabad, Uttar Pradesh. They imported Beer under I.P. 39 within the validitary period. When they could not receive the Beer against the remaining four permits i.e., I. Ps. 40 to 43 as the breweries could not supply the beer inspite of revalidation, they applied for change of brand and change of brewery to that of Mohan Breweries and Distillaries Ltd., Madras, contends the petitioner therein. It is further pleaded for the petitioner therein that even when Mohan Breweries and Distilleries could not supply beer under the above permits, they requested for refund of countervailing duty.