M/s. Pooja Impex, E-55, Kalaji, New Delhi v. Union of India & Anr.

CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG --- Present: Mr. Saurabh Kapoor and Ms.Shivani Kapoor, Advocates, for the petitioner. .. SATISH KUMAR MITTAL , J. (Oral) Ms.Anjali Kukar, Advocate, puts in appearance on behalf of respondents and a short reply by way of an affidavit has also been filed on behalf of the respondents. The petitioner has filed this petition under Articles 226/227 of the Constitution of India for issuance of a direction to the respondents to refund the amount in terms of the order dated 4.10.2007 passed by the Commissioner (Appeals), Customs and Central Excise Jalandhar at Chandigarh. It is the case of the petitioner that in spite of the application made by the petitioner the amount claimed has not been refunded. Pursuant to notice of motion, a short reply has been filed by the respondents in which it has been stated that an amount of C.W.P. No. 1197 of 2008 -2- Rs.3,40,000/- which was paid in excess on account of redemption of fine and penalty has already been refunded to the petitioner vide Cheque No.420361 dated 05.02.2008. Counsel for the petitioner states that the aforesaid amount is the principal amount and the petitioner has also prayed for interest on the said amount under Section 27A of the Customs Act, 1962. We have heard the counsel for the parties. Since the principal amount has been refunded to the petitioner vide the aforesaid cheque, therefore, we dispose of this writ petition with liberty to the petitioner to make a representation regarding interest on the delayed payment of the refund amount under Section 27A of the Customs Act to respondent No.2. In case any such representation is filed, respondent No.2 will consider and decide the same within a period of two months, and if some interest on the delayed payment is found due, the same will be released immediately to the petitioner. (SATISH KUMAR MITTAL) JUDGE February 11, 2008 (RAKESH KUMAR GARG) JUDGE