D Decor Home Fabrics PVT. LTD. vs. Union Of INDIA And Ors
Held
The Court held that the amendment to Notification No. 16/2015-Cus dated 1st April 2015 was clarificatory/curative in nature. Consequently, the Petitioner would be entitled to the refund of IGST paid. The Court directed that the refund shall be processed and paid, along with interest if any, within four weeks of the Petitioner reversing the entries of availment of the subject credit and debiting the said amount from their credit ledger. The Petitioner was also directed to file evidence of reversing the credit entry along with their refund application. The Court further clarified that if any amendment to the bill of entry was required, the Customs Authority shall permit such amendment. The petition was disposed of.
Facts
The Petitioner, D’Decor Home Fabrics Pvt. Ltd., filed a writ petition seeking a mandamus to amend bills of entry to allow the benefit of exemption under Notification No. 15/2015-Cus dated 01.04.2015, as amended. They also sought a refund of Rs. 6,63,61,295/- collected as IGST, along with interest. The Petitioner contended that the facts of their case were identical to those in a previous writ petition, M/s. Sanathan Textile Pvt. Ltd. Vs. Union of India, decided by the same court on the same day. The revenue did not dispute the facts.
Key Issues
1. Whether the amendment to Notification No. 16/2015-Cus dated 1st April 2015 was clarificatory/curative in nature, thereby entitling the Petitioner to the benefit of exemption under Notification No. 15/2015-Cus dated 01.04.2015 and consequential refund of IGST paid. Petitioner's Argument: The Petitioner argued that their case was squarely covered by the judgment in M/s. Sanathan Textile Pvt. Ltd. Vs. Union of India, where the Court had held that the amendment to the relevant notification was clarificatory/curative. Therefore, they should be entitled to the exemption and refund. Revenue's Argument: The judgment records no specific argument from the Respondents (Revenue).
Sections Cited
Notification No. 15/2015-Cus, Notification No. 16/2015-Cus
AI-generated summary — verify with the full judgment below
1 434-WP 12630-22.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.12630 OF 2022 D’Decor Home Fabrics Pvt. Ltd. … Petitioner Vs. The Union of India, Through the Secretary, Ministry of Finance, Department of Revenue & Ors. … Respondents ------- Mr. Prakash Shah a/w Mr. Jas Sanghavi and Mr. Yash Prakash i/by PDS Legal for Petitioner. Mr. Vijay H. Kantharia a/w Mr. Ram Ochani for Respondents. ------- CORAM : K.R. SHRIRAM & ARIF S. DOCTOR, JJ. DATED : 14th NOVEMBER 2022 P.C. :
A prayer (a) of the Petition reads as under :- “(a) that this Hon’ble Court be pleased to issue writ of mandamus or any other appropriate writs, orders under Article 226 of Constitution of India ordering and directing the Respondents by themselves and their subordinates and agents to forthwith (i) amend the bill of entries mentioned in paragraph 19 above by allowing the benefit of exemption under notification no.15/2015-Cus dated 1.4.2015 as amended; and (ii) grant refund of Rs.6,63,61,295/- collected in the guise of IGST with interest thereon;”
Both the Counsel say that the facts in this case are squarely covered by the or
The judgment continues below.
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