Gopani Iron And Power (India) Pvt. Ltd. v. The Union Of India And ORS

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2022.08.25 14:47:33 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 8715 OF 2019 LA Tim Lifestyle And Resorts Ltd.

....Petitioner V/s.

The Union of India and Ors.

...Respondents

ALONGWITH WRIT PETITION NO. 8721 OF 2019 Gopani Iron And Power (India) Pvt. Ltd.

....Petitioner V/s.

The Union of India and Ors.

...Respondents

---- Mr. Prakash Shah i/b PDS Legal for Petitioner. Mr. Pradeep Jetly a/w Mr. J.B. Mishra for Respondents. ---- CORAM : K.R. SHRIRAM & GAURI GODSE, JJ.

DATED : 22nd AUGUST 2022 P.C. :

1.

Mr. Prakash Shah tenders Circular No.3/2022-Customs issued on 01st February 2022 by the Department of Revenue (Tax Research Unit), Ministry of Finance, Government of India. The same is taken on record and marked "X" for identification, and for ease of reference, the same is scanned and reproduced herein below :-

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In view of the circular, the grievance of the Petitioner, Respondents debiting notional social welfare surcharge in the duty credit scrip issued under the Merchandise Export from India Scheme (MEIS) is resolved.

3.

In view of the circular, certainly Petitioner will be entitled to recredit and/or refund of notional social welfare surcharge in the duty credit scrip issued under MEIS in the goods imported by Petitioner. 4.

Respondents to do needful within 8 weeks of receiving copy of this order.

5.

Petition accordingly stands disposed.

6.

In view of the circular, we would add that those parties, who have not filed petition in this court, will also be able to take benefit of this order.

(GAURI GODSE, J.) (K.R. SHRIRAM, J.)