{"id":231168,"date":"1997-08-07T00:00:00","date_gmt":"1997-08-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gopal-bros-and-anr-vs-union-of-india-uoi-and-anr-on-7-august-1997"},"modified":"2015-06-09T15:27:31","modified_gmt":"2015-06-09T09:57:31","slug":"gopal-bros-and-anr-vs-union-of-india-uoi-and-anr-on-7-august-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gopal-bros-and-anr-vs-union-of-india-uoi-and-anr-on-7-august-1997","title":{"rendered":"Gopal Bros. And Anr. vs Union Of India (Uoi) And Anr. on 7 August, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Gopal Bros. And Anr. vs Union Of India (Uoi) And Anr. on 7 August, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1997 (73) ECR 16 Bombay<\/div>\n<div class=\"doc_author\">Author: A Desai<\/div>\n<div class=\"doc_bench\">Bench: A Desai, C Das<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>A.A. Desai, J.<\/p>\n<p>1. In 1982, the Petitioner imported Phenol and paid the Customs duty. Subsequently he realised that in view of the Judgment of this Court, Notification dated 18.2.1982 granting exemption is applicable to imported Phenol also. He, therefore, sometime in 1983 applied for refund. Simultaneously, he filed the Writ Petition, claiming the same relief. By interim order dated 17.9.1987, this Court directed the Respondent-Department to refund the amount of about Rs. 54,000\/- on furnishing a Bank Guarantee. Bank Guarantee was accordingly furnished. Amount was refunded.\n<\/p>\n<p>2. We have heard this matter finally, with the assistance of Mr. Jetly and Mr. Rege.\n<\/p>\n<p>3. Undisputedly, the claim put forth for refund is beyond the period of limitation as envisaged by Section 27 of the Act. The same cannot be entertained as such, against the specific bar created by statute. We could not issue a mandamus by exercising jurisdiction under Article 226 of the Constitution. We, therefore, dismiss the Petition.\n<\/p>\n<p>4. However, on the request of Mr. Jetly, the learned Counsel for the Petitioners, we hereby grant 8 weeks time to the Petitioners to repay the entire amount as withdrawn with interest of 6% p.a. from the date of receipt till realisation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Gopal Bros. And Anr. vs Union Of India (Uoi) And Anr. on 7 August, 1997 Equivalent citations: 1997 (73) ECR 16 Bombay Author: A Desai Bench: A Desai, C Das JUDGMENT A.A. Desai, J. 1. In 1982, the Petitioner imported Phenol and paid the Customs duty. Subsequently he realised that in view [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-231168","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gopal Bros. 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