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1987 Supreme(SC) 196
SUPREME COURT OF INDIA
G.L.Oza : V.Khalid
Assistant Collector Of Customs
Versus
Prem Conductors Private Limited
Case No. : 112 , 114 of 1973
Date of Decision : 2/17/87
Headnote:
Claim of compensation – Condo nation of delay - These appeals are directed against the judgment of the Gujarat High court allowing the claim of refund of the countervailing duty which according to them was exempted by the notification in question. This claim was resisted by the revenue. After a detailed consideration both of the facts and the questions of law, the High court held that the petitioners before the High court were entitled to get the refund - Held, plea that the claim was barred by limitation and that the claim should have been made in a suit were repelled by the High court. Since the matter lias been pending from 1970, we do not think it necessary to consider the matter in detail and pronounce upon the questions of law in this judgment. The amount involved also is not heavy. The appeals are dismissed without any direction for payment of costs – Appeal dismissed
(1) THESE appeals are directed against the judgment of the Gujarat High court allowing the claim of refund of the countervailing duty which according to them was exempted by the notification in question. This claim was resisted by the revenue. After a detailed consideration both of the facts and the questions of law, the High court held that the petitioners before the High court were entitled to get the refund. The plea that the claim was barred by limitation and that the claim should have been made in a suit were repelled by the High court. Since the matter lias been pending from 1970, we do not think it necessary to consider the matter in detail and pronounce upon the questions of law in this judgment. The amount involved also is not heavy. The appeals are dismissed without any direction for payment of costs.
