Claims not filed before Resolution Professional are extinguished post-approval of a Resolution Plan under the Insolvency and Bankruptcy Code.

ORDER

Per: Virendrasingh Bisht, Member (Judicial)

1. This Application bearing IA No. 1018/2023 is filed by Patanjali Foods Limited, formerly known as Ruchi Soya Industries Limited (“Applicant”) in the Corporate Insolvency Resolution Process (“CIRP”) of Ruchi Soya Industries Limited (“Corporate Debtor”) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“Code”) seeking the following reliefs :

a) That this Tribunal be pleased to quash and / or set aside the Order dated 21.11.2022 bearing reference no.KDL/ADC/RHM/24/2022-23 passed by Respondent No.1 and / or any further notices / orders that may be issued by the Respondent(s) and / or any other officers under them and / or any other officers in furtherance of the above Order and further direct the Respondent(s) and / or any other officer / department / authority / person acting through or under them, to not initiate any proceedings / raise any demand / claims for any amount (including interest) in relation to / furtherance of or to take any steps or actions (coercive or otherwise) in relation to / furtherance of the above Notices and / or Order;

b) That this Tribunal be pleased to direct the Respondents and / or any other relevant officer in the concerned department to refund to the Applicant, the aggregate sum of Rs.95,21,009/- being the drawback amount of Rs.90,31,365/- (deposited by the Appellant under protest towards drawback amount) and Rs.4,89,644/- (deposited by the Appellant under protest against interest) along with statutory interest accrued thereon;

c) That pending the hearing and final disposal of the present Application, this Tribunal be pleased to quash and / or set aside or in the alternative to stay the effect, operation and implementation of the Order dated 21.11.2022 bearing reference no. KDL/ADC/RHM/24/2022-23 passed by Respondent No.1 and any further notices / orders that may be issued by the Respondent(s) and / or any other officers under them and / or any other officers in furtherance of the above Order;

d) That pending the hearing and final disposal of the present Application, this Tribunal be pleased to direct the Respondent(s) and / or any other officer / department / authority / person acting through or under them, to not take any steps, coercive or otherwise, attaching any accounts / assets of the Applicant and / or to recover any liability / dues, in furtherance of the Order dated 21.11.2022 bearing reference no.KDL/ADC/RHM/24/2022-23 passed by Respondent No.1 and any further notices / orders that may be issued by the Respondent(s) and / or any other officers under them and / or any other officers in furtherance of the above Order;

e) For ad interim / interim reliefs in terms of prayer clauses (c) and (d) above; Brief Facts

2. The Applicant is engaged inter alia in the export of agriculture products including Soyabean De-Oiled Cake ("DOC"). The Applicant had exported Soyabean De-Oiled Cake from Kandla Port under the claim of drawback.

3. Respondent No.1 is the Additional Commissioner of Customs, who has passed the Impugned Order against the Applicant and raised a demand against the Applicant which relates to a period prior to the approval of the Resolution Plan. Respondent No.2 is the Commissioner of Customs (Appeals), Kandla, i.e. the officer having administrative charge with respect to Respondent No.1.

4. In the year 2009 – 2010, the Respondents conducted their investigation and issued various summons to the Applicant. It was the Respondents’ case that:

4.1 The Applicant had exported the said DOC while availing duty drawback and that the said DOC was purchased by the Applicant from various manufactures who had purchase