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B. V. NAGARATHNA, SATISH CHANDRA SHARMA
Suraj Impex (India) Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. leave granted, appeal against high court judgment. (Para 1) |
| 2. factual background regarding duty drawback (Para 2 , 3 , 4 , 5 , 6 , 7) |
| 3. arguments on retrospective vs. prospective effect (Para 9 , 10) |
| 4. court's reasoning on the nature of the circular (Para 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19) |
| 5. decision granting retrospective application (Para 20) |
| 6. final orders and disposition (Para 21 , 22) |
JUDGMENT :
SATISH CHANDRA SHARMA, J.
1. Leave granted.
2. The captioned Appeal is directed against the Judgment and Order dated 17.11.2014 passed by the High Court of Madhya Pradesh at Indore in Writ Petition No. 2576/2012 whereby the applicability of the Customs Circular No. 35/2010-Cus. dated 17.09.2010 for the purposes of All Industry Rate (AIR) Duty Drawbacks was observed to be prospective in nature. Review Petition bearing RP No. 1/2015 arising therefrom was dismissed by the High Court vide Order dated 01.04.2016 at the very threshold stating that there was no error apparent on the face of the record. Aggrieved, the Appellant has assailed the observations of the High Court thereunder, by way of the present Appeal.
Factual Background
3. The factual conspectus of the captio
The Customs Circular No. 35/2010-Cus. was clarificatory and should apply retrospectively, allowing duty drawback claims prior to its effective date.
Duty drawback on deemed exports is available without needing to furnish actual customs duty payment evidence if All Industry Rates are specified, irrespective of prior cenvat credit claims.
Amendments clarifying tax exemptions for ICU services are retrospective, relieving hospitals from GST on such charges based on legislative intent.
Amendments clarifying tax applicability operate retrospectively, confirming that luxury tax on ICU charges is exempt based on legislative intent as clarified in the GST Council meeting.
Availing a concession under Notification 27/02 exempts the importer from paying the entire customs duty, and thus, the importer is not entitled to any drawback under Section 74 of the Customs Act, 19....
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