GOVT OF NCT OF DELHI & ORS. vs BAPUNA ALCOBREW PRIVATE LIMITED

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 21.07.2025 Judgment pronounced on: 28.07.2025 + LPA 228/2023, CM APPL. 16249/2023 GOVT OF NCT OF DELHI & ORS. .....Appellants Through: Ms. Avni Singh with Mr. Binod, Section Officer versus BAPUNA ALCOBREW PRIVATE LIMITED .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja, Mr. Vikrant A. Maheshwari, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT ANIL KSHETARPAL, J. 1. The present Appeal has been filed by the Appellants under Clause X of the Letters Patent of the High Court of Judicature at Lahore as applicable to this Court, assailing the correctness of the order dated 13.01.2023 [hereinafter referred to as “Impugned Order”] passed by the Ld. Single Judge in W.P.(C) No. 13963/2022, whereby directions were issued to the Appellants to refund Rs.20,52,558/- to the Respondent, deposited towards the excise duty and Rs.39,666/- deposited as import duty by the Respondent at the time of issuance of Signature Not Verified Signed By:JAI LPA 228/2023 Page 1 of 7 NARAYAN Signing Date:28.07.2025 15:07:53 a permit under the Delhi Excise Rules, 2010 [hereinafter referred to as “Rules of 2010”] on the following grounds:- i. that there is no provision under the Delhi Excise Act, 2009 [hereinafter referred to as “Act of 2009”] and the Rules of 2010 for refund of import duty and license fee. Hence, in the absence of any statutory provision, the direction to refund is illegal; ii. that the Writ Petition was filed to seek recovery of an amount, the claim for which would have become barred by limitation had the Respondent instituted a civil suit, as the application for refund was made on 10.09.2019, whereas the Writ Petition came to be filed only on 23.09.