Emami Agrotech Limited v. Union Of India Through Secretary Ministry Of Finance And Minstry Of Law And Justice And ORS

Digitally signed by MEERA MAHESH JADHAV Date:

2022.09.30 16:08:33 +0530 1/4 MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1447 OF 2021 EMAMI AGROTECH LIMITED ....PETITIONER V/s.

UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE AND MINSTRY OF LAW AND JUSTICE AND ORS ...RESPONDENTS ---- Mr. Sriram Sridharan for Petitioner.

Mr. P. S. Jetly, Sr. Advocate a/w Mr. J. B. Mishra for Respondent nos.2 & 3. Mr. Anjani Kumar Singh for Respondent No.1 ---- CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ DATED : 27th SEPTEMBER 2022 P.C. :

Prayer clause (a) reads as under:

"(a) That this Hon'ble court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India directing the respondents to grant the exemption of the Social Welfare Surcharge amount in terms of the Exemption Notification No.24/2015-CUS dated 8-4-2015 & 25/2015 dated 8-42015." In addition, in prayer clause (e) petitioner is also seeking refund of the Social Welfare Surcharge wrongly debited from the Merchandise Export from India Scheme (MEIS) / Service Exports from India Scheme (SEIS) scrips held by petitioner from July 2018 onwards alongwith applicable interest.

An identical issue was considered by this court where the court by order dated 10th August 2022 in Writ Petition No.8677 of 2019 disposed the

2/4 petition. The order dated 10th August 2022 reads as under: "1Mr. 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 :-

3/4 2 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."

Mr. Mishra and Mr. Sridharan submit that order in Writ Petition No.8677 of 2019 will squarely applied to this petition as well. In the circumstances, respondents are directed not to auto debit from petitioner's MEIS and SEIS scrips any amount towards Social Welfare Surcharge.

Moreover, any amount deducted shall be refunded to petitioner within

4/4 8 weeks of receiving an application from petitioner for refund. Mr. Sridharan states that necessary application for refund to justify the quantum of refund will also be filed. Refund shall be issued together with interest thereon in accordance with law.

Petition disposed.

(A. S. DOCTOR, J.) (K.R. SHRIRAM, J.)