Kitchen Essentials And Anr vs The Union Of India And Ors
2024 Latest Caselaw 24750 Bom

Bombay High Court

Kitchen Essentials And Anr vs The Union Of India And Ors on 26 August, 2024

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

2024:BHC-AS:34139-DB                                                                         11 WP2234-23.DOC


        Mohite

                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                            CIVIL APPELLATE JURISDICTION

                                                  WRIT PETITION NO. 2234 OF 2023

                           Kitchen Essentials and Anr.                                 ... Petitioners

                                                   Versus
                           1. The Union of India

                           2. Assistant Commissioner of Customs

                           3. Principal Chief Commissioner of Customs                  ...Respondents

                           Adv.Devashish K. Trivedi a/w Adv.Garvit Khandelwal for the Petitioner
                           Adv.Jitendra B. Mishra a/w Adv.Ashutosh Mishra a/w Adv.Maya
                           Majumdar a/w Adv.Rupesh Dubey for the Respondents
 TRUSHA                                        _______________________
 TUSHAR                                CORAM :                G. S. KULKARNI &
 MOHITE
Digitally signed by
                                                              FIRDOSH P. POONIWALLA, JJ.
TRUSHA TUSHAR
MOHITE                                 RESERVED ON :          1st March, 2024
Date: 2024.08.27
13:58:42 +0530

                                           PRONOUNCED ON: 26th AUGUST, 2024
                                                 _______________________

                           JUDGMENT:

(PER FIRDOSH P. POONIWALLA, J.)

1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.

2. The facts and issues involved in this Petition are almost identical to those in Kunal Housewares Private Limited vs. The Union of India and Ors. (Writ Petition No.2215 of 2023) in respect of which a separate judgement has been delivered by us.

3. For all the reasons given in the said judgement in Writ Petition No.2215 of 2023, we pass the following orders:

11 WP2234-23.DOC

a. The Respondents are directed to grant refund of IGST paid on the goods exported by the Petitioner after deducting the differential amount of duty drawback, within 12 weeks of the date of this order, along with interest at the rate of 7% p.a. on such refund from the date of the shipping bill till the date of actual refund.

b. The Order dated 6th October 2023 is modified to that extent.

c. Rule is made absolute in the aforesaid terms.

d. In the facts and circumstances of the case, there shall be no order as to costs.

(FIRDOSH P. POONIWALLA, J.) (G. S. KULKARNI , J.)