Trident Iron and Steel Pvt. Ltd. and Anr. Vs. Principal Commissioner Port, Custom House and Ors. – Calcutta High Court

(2023) taxcode.in 129 HC

IN THE HIGH COURT OF CALCUTTA

Trident Iron and Steel Pvt. Ltd. and Anr.
v.
Principal Commissioner Port, Custom House and Ors.

WPA 10101 of 2023
Decided on 07-Jun-23

Mr. Justice Md. Nizamuddin

Add. Info:

For Appellant(s): Mr. Vinay Kr. Shraff, Miss Priya Sarah Paul, Mrs. Sanchita Dey

For Respondent(s): Mr. K.K. Maiti, Mr. Tapan Bhanja

Judgment/Order:

Heard learned Advocates appearing for the parties.

By this writ petition, petitioners have challenged the impugned order in original passed by the Adjudicating Authority, dated 13^th March, 2023, rejecting the partial claim of the petitioners with regard to interest on delayed receipt of refund of IGST paid on exports in question though by the aforesaid impugned order in original, petitioners have been granted interest on delayed receipt of duty drawn back for the relevant period. Petitioners submit that under the law and in view of the decision of the Hon’ble Supreme Court, petitioners are entitled for interest on delayed refund of IGST and the Adjudicating Authority has committed wrong in denying the interest on the same and it is also the case of the petitioners that the respondents/Adjudicating Authority is silent in its impugned order on the aforesaid claim.

Considering the facts and circumstances of the case, the respondent/Adjudicating Authority is directed to re-consider the representation of the petitioners dated 14^th January, 2023 being Annexure P-5 to the writ petition with regard to its claim of interest on delayed receipt of refund of IGST paid on exports in question and pass an order in accordance with law and after giving an opportunity of hearing to the petitioners or its authoirsed representative, within four weeks from the date of communication of this order.

With this observation and direction this writ petition being WPA 10101 of 2023 is disposed of.

( Md. Nizamuddin, J. )

Original judgment copy is available here.