PARADEEP PHOSPHATES LIMITED Vs. CHIEF COMMISSIONER

JUDGEMENT

(1.) HEARD Learned Counsel for the parties.

(2.) THIS Writ Petition has been filed by M/s. Paradeep Phosphates Ltd. (in short 'PPL') with a prayer for payment of interest pursuant to the order of the Hon'ble Supreme Court in Civil Appeal No. 2774 of 2001.

(3.) PENDING disposal of the Civil Appeal, the Joint Commissioner of Customs refunded the pre -deposit amount to the Petitioner to the extent of Rs. 2.86 Crores after setting off against that sum other dues of the Petitioner for the earlier period. The Supreme Court ultimately heard Civil Appeal No. 2774 of 2001 and dismissed the same by 0rder -Dated 18.7.2006. Then the Petitioner filed an application on 3.8.2006 before the Deputy Commissioner of Customs, claiming the interest on the amount of pre deposit, which was lately refunded. In reply to the same the Deputy Commissioner, Customs, Paradeep by his letter dated 17.10.2006 informed the Petitioner that pre -deposit amount of Rs. 3.08 Crores had been refunded in compliance with the order of CEGAT and, therefore, no further amount was payable to the Petitioner. The Petitioner made further representation dated 5.4.2007 for payment of interest on delayed refund. There being no response from the Opposite Parties on the said prayer of the Petitioner, the Writ Petitioner has been filed by it.