Messrs Macro Polymers Private Ltd. & Anr. Vs Union of India
Date: August 7, 2025
Subject Matter
Refund of Double Customs Duty Payment: Limitation Inapplicable to Mistaken Deposits
Summary
The petitioner, a manufacturer, imported goods under a valid Advance Authorization (AA) scheme. Due to the Supreme Court's affirmation of the "pre-import condition" in the Cosmo Films Ltd. case, the petitioner was liable to pay the foregone Integrate…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard learned advocate Mr. Amal Dave for the petitioners and learned Senior Standing Counsel Mr. Param Shah for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Param Shah for the respondents waives service of notice of rule. 3. Having regard to the controversy involved which is in narrow compass, with the conse…