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G. S. KULKARNI, FIRDOSH P. POONIWALLA
Sansar Texturisers Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
G.S. Kulkarni, J.
1. This petition under Article 226 of the Constitution, although challenges the validity of the notifications dated 13 January, 2012 and 19 January, 2017 issued by the respondents providing for a levy of anti-dumping duty, the real intention of the petitioner is to avail refund of anti-dumping duty paid by the petitioner in relation to the imports of the petitioner for the period from 13 January, 2012 to 12 January, 2018.
2. The questions which would primarily arise for consideration are two fold – firstly, whether a belated prayer to assail the notifications in question would be maintainable and secondly, whether under the grab of assailing such notifications, a prayer for money claim ought to be entertained.
3. The prayers in the petition are required to be noted, which reads thus:
Delayed adjudication attributable to the revenue violates procedural fairness and the principles of natural justice.
Proceedings under section 11A of Act are adjudicatory proceedings and authority which decides same is a quasi-judicial authority. Such proceedings are strictly governed by statutory provisions. Secti....
In cases of revenue disputes, undue delay in adjudication of show cause notices violates fundamental rights and regulatory statutes, rendering them invalid.
The doctrine of unjust enrichment applies to taxes paid on raw material and capital goods used in the manufacture of finished goods, and the period of limitation for claiming a tax refund is three ye....
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