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1995 Supreme(All) 476
IN THE HIGH COURT OF ALLAHABAD
Om Prakash and B. S. Chauhan, JJ.
K.P.L.PACKAGING PVT.LTD. - Appellant
Versus
UNION OF INDIA (UOI) - Respondents
Civil Misc. Writ Petition 591 Of 1995
Decided On : 04/21/1995
H.S.N.TRIPATHI
The court's power to issue a mandamus to direct the decision on a refund claim.
Headnote:
Refund Claim - Customs and Excise Law - The court directed respondent No. 2 to decide the refund claim of the petitioner within two months from the date a certified copy of the order is produced.
Fact of the Case:
The petitioner sought a mandamus for the decision on its refund claim, which was pending with respondent No. 2.
Finding of the Court:
The court disposed of the petition by directing respondent No. 2 to decide the refund claim within two months.
Issues: Refund claim pending with respondent No. 2.
Ratio Decidendi: The court found it regrettable that the petitioner had to seek a mandamus for the refund claim decision.
Final Decision: The court directed respondent No. 2 to decide the refund claim of the petitioner within two months.
( 2 ) THE contention of the petitioner is that as a result of the decision given by Customs, Excise and Gold (Control) Appellate Tribunal (C. E. G. A. T.), the petitioner has become entitled to refund and for that it applied by an application dated 18-3-1993 (Annexure 2 to the writ petition) which is said to be still pending with respondent No. 2.
( 3 ) IT is a matter of great regret that the petitioner should come to this Court to seek a mandamus for such purpose.
( 4 ) UPON hearing the parties, the petition is disposed of finally directing respondent No. 2 to decide the aforesaid refund claim of the petitioner within two months from the date a certified copy of this order is produced before him by the petitioner.
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