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PRATHIBA M. SINGH
Gwalior Alcobrew Private Limited – Appellant
Versus
NCT of Delhi – Respondent
JUDGMENT
Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.
2. In the present petition, the Petitioner seeks refund of Rs.20,52,558/- given by it towards advance payment of excise duty along with refund of import permit fee of Rs.39,699/-.
3. In the year 2016, the Petitioner-Gwalior Alcobrew Private Limited, based in Gwalior, Madhya Pradesh, intended to dispatch 900 cases of Pure Gold Premium brand whisky from Madhya Pradesh to Delhi. It, accordingly, applied for obtaining export permit in Madhya Pradesh and the import permit in Delhi in terms of Delhi Excise Act, 2009 and the Rules framed thereunder. The requisite permits were obtained by the Petitioner after depositing excise duty to the tune of Rs.20,52,558/- and the import permit fee to the tune of Rs.39,699/-.
4. After obtaining the requisite permits, the Petitioner had put the bar code on the IMFL as mandated under the Delhi Excise Act. Thereafter, the products were dispatched from Gwalior but were intercepted at Dholpur, Rajasthan on 12th October, 2016 by Dholpur Excise circle inspectors and the same were detained. The said seizure, in effect, resulted in the import not being completed and conclu
The liability to pay excise duty is contingent upon the actual import taking place, and in the absence of provision for refunds in the Act and Rules, the court can award interest on equitable grounds....
Since the provisions of section 11B of the Act are not applicable to the claim of refund made by the petitioner, the limitation prescribed under the said provision would also not be applicable and th....
The main legal point established in the judgment is that the principle of unjust enrichment is not applicable when a deposit is made without any statutory provision, as in the absence of a provision ....
The limitation period for refund claims under the Central Excise Act can be adjusted based on the time spent before an incorrect authority.
Undisposed protest against duty payment exempts refund claim from S.11B limitation, independent of third-party judgments.
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