La Tim Sourcing (India) Pvt. Ltd. v. The Union Of India And ORS

by LAXMIKANT GOPAL CHANDAN Date: 2022.08.11 18:33:33 +0530 LAXMIKANT GOPAL CHANDAN

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8677 OF 2019 LA TIM Sourcing (India) Pvt. Ltd.

: Petitioner.

Versus

The Union of India and ors : Respondents.

----- Mr. Prakash Shah a/w Mr. Jas Sanghavi and Mr. Mohit Rawat i/by PDS Legal for Petitioner.

Mr. Pradeep Jetly, Senior Advocate with Mr. J B Mishra for Respondents. ----- CORAM : K. R. SHRIRAM & A.S. DOCTOR, JJ.

DATED : 10th AUGUST 2022 P.C.

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 :-

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

Petition accordingly stands disposed.

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. [A.S. DOCTOR, J] [K. R. SHRIRAM, J]