- 1 - NC: 2025:KHC:13467 WP No. 1788 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1788 OF 2025 (T-RES) BETWEEN: M/S. SOPLAR (INDIA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 HAVING OFFICE AT SY. NO. 130, 134/3A, 158, HANCHIPURA VILLAGE, O AND M - II UNIT, NELAMANGALA TALUK, BENGALURU RURAL DISTRIC – 562 123. REPRESENTED BY ITS DIRECTOR SHRI T. S. KRISHNAN, S/O T. A. SUBRAMANIAM, AGED ABOUT 68 YEARS. …PETITIONER (BY SRI. RAJU H. Y., ADVOCATE) AND: 1. THE CHIEF OF COMMISSIONER OF CUSTOMS, BANGALORE CUSTOMS ZONES, CENTRAL REVENUE BUILDING NO.1, QUEEN’S ROAD, BENGALURU – 560 001. 2. THE COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS, CENTRAL REVENUE BUILDING NO.1, QUEEN’S ROAD, BENGALURU – 560 001. 3. THE DEPUTY COMMISSIONER OF CUSTOMS (REFUNDS), BANGALORE CUSTOMS ZONES, INLAND CONTAINER DEPOT, WHITEFIELD, BENGALURU – 560 066. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:13467 WP No. 1788 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE 3RD RESPONDENT TO SANCTION REFUND OF EXTRA DUTY DEPOSIT OF RS. 53,98,586/- IN COMPLIANCE OF ORDER-IN-APPEAL NO. 509/2021 DATED 05.11.2021, WITH INTEREST UNDER SEC 18(4) OF CUSTOMS ACT, 1962 (ANNEXURE-‘A’). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ or order in the nature of Mandamus directing the 3rd Respondent to sanction refund of Extra Duty Deposit of Rs.53,98,586/- in compliance of Order-in-Appeal No.509/2021 dated 05.11.2021 with interest under Section 18(4) of Customs Act, 1962 (Annexure-‘A’) and (ii) Issue any other Writ, Order or direction on the Respondents as this Hon’ble Court deems fit in the facts and circumstances of the case, in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. The limited grievance of the petitioner in the present petition is that despite the Revision Order dated 05.11.2021 passed by the First Appellate Authority and the repeated requests of the petitioner to respondent No.3 to comply with the aforesaid order - 3 - NC: 2025:KHC:13467 WP No. 1788 of 2025 dated 05.11.2021 and refund the amount to the petitioner, respondent No.3 is not taking any steps to consider the representation and to grant/pay refund, as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that the concerned respondents would consider the representation for refund submitted by the petitioner and pay refund and proceed further in accordance with law, pursuant to the order dated 05.11.2021 passed by the Appellate Authority. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to direct respondent No.3 to consider the refund request/claim of the petitioner together with applicable interest, if any, in accordance with law, pursuant to the order dated 05.11.2021 at Annexure-A to the writ petition and the representations at Annexures-H, J and K dated 18.04.2022, 21.09.2023 and 08.01.2024, respectively and proceed further in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. - 4 - NC: 2025:KHC:13467 WP No. 1788 of 2025 6. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 23