Murari Lal Murarka vs Union Of India And Anr
2021 Latest Caselaw 268 Cal/2

OD-12

                                ORDER SHEET
                      IN THE HIGH COURT AT CALCUTTA
                        Constitutional Writ Jurisdiction
                                ORIGINAL SIDE
                          (VIA VIDEO CONFERENCE)

                            W.P.O. No. 124 of 2020

                           MURARI LAL MURARKA
                                  Versus
                          UNION OF INDIA AND ANR.


  BEFORE:
  The Hon'ble JUSTICE SHEKHAR B.SARAF
  Date : 8th March, 2021
                                                                          Appearance:
                                                            Mr. R. K. Choudhury, Adv.
                                                                   Mr.T. K. Mitra, Adv.
                                                         Mr. Protyush Chatterjee, Adv.
                                                                    ...for the petitioner

                                                             Mr. Amitabrata Roy, Adv.
                                                                ...for the respondents

The Court : This is an application under Article 226 of the Constitution of

India wherein the writ petitioner is aggrieved by the inaction on the part of the

respondent authorities in granting refund to the petitioner. Mr. Amitabrata Roy,

learned Advocate appearing on behalf of the respondent has fairly submitted that

the appeal filed by the department has been dismissed by the Division Bench of

this High Court. Accordingly, he submits that the Department may be given some

time to make payment of the refund.

Mr. Chowdhury, learned Advocate appearing on behalf of the petitioner

submits that refund is required to be paid as per circular bearing no.

276/186/2015-CX.8A dated 1st June, 2015. He further submits that interest is

required to be paid as per Section 129EE. Mr. Chowdhury also relies upon an

unreported judgment of the Madras High Court (Madurai Bench) in (Vedanta

Limited v. The Assistant Commissioner of Customs) to buttress his arguments.

In light of the submission made above, I direct the Custom Authorities to

make payment of the refund payable to the petitioner along with interest as

prescribed under Section 129EE within a period of eight weeks from date.

The writ petition being W.P.O. No. 124 of 2020 is disposed of accordingly.

Since no affidavits have been filed in this matter, the allegations made in

the writ petition are deemed not to have been admitted by the respondents.

Urgent xerox certified copy of this order, if applied for, be given to the

parties upon compliance of all formalities.

(SHEKHAR B.SARAF, J.)

S.Bag