Rochem Separation Systems (India) Pvt. Ltd. v. The Union Of India Through The Secretary Ministry Of Finance Dept. Of Revenue And ORS.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 9847 OF 2015 Rochem Separation Systems (India)Pvt Ltd ..Petitioner Vs.

The Union of India and Others ..Respondents Mr. Prakash Shah a/w Mr. Jas Sanghavi i/b PDS Legal,for the Petitioner.

Mr. Swapnil Bangur a/w Mr. Vipul A Bajpayee,for the Respondent Nos.2,3 and 4.

CORAM :- S.C. DHARMADHIKARI & B.P.COLABAWALLA, JJ.

DATE :- NOVEMBER 21, 2016.

P. C.:

An application seeking refund filed by the Petitioner has been rejected.

The only contention raised before us is that prior to such rejection, the Petitioner was not granted any opportunity of personal hearing. It is complained that the refund application has been rejected essentially on the ground that it is barred by Aswale 1/3

limitation.

Our attention is invited by Mr. Shah appearing for the Petitioner to the grounds seeking refund and secondly to a clarification given in writing by the Petitioner that the said application is within time. It is urged that the refund cannot be said to be barred by limitation.

We are of the clear view that if the authority was inclined to reject the Petitioner's application on the ground of limitation and even on merits, it should have in the peculiar facts and circumstances granted an opportunity of oral hearing to the Petitioner. This was necessary because the Petitioner was not admitting the stand of the Respondent that the refund application was not maintainable. Interest of justice and fairness required that the Petitioner was granted such opportunity and thereafter the application is disposed off.

On this short ground alone, we set aside the impugned order. We restore the refund application to the file of the Deputy Commissioner Central Excise, Vasai Division, Thane-II Aswale 2/3

Commissionerate for a decision afresh on merits and in accordance with law.

The Authority shall grant an opportunity of personal hearing to the Petitioner. The Petitioner shall appear before the said Deputy Commissioner on 2nd December, 2016 and the Deputy Commissioner could then decide the application in accordance with law.

In the event the Petitioner not appearing before him on the said date would result in all consequences and thereafter the Petitioner cannot avail of opportunity of personal hearing. (B. P. COLABAWALLA, J.) (S. C. DHARMADHIKARI, J.) Aswale 3/3