$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010484542026 + W.P.(C) 14874/2026 & CM APPL. 69664/2026 M/S COOL ENTERPRISES .....Petitioner Through: Mr. Rajendra Beniwal, Mr. Ashkrit Tiwari and Mr. Sunil Beniwal, Advs. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Vishwa Pal Singhy, CGSC with Mr. Anurag Pandey and Mr. Abhijit Singh, Advs. for UOI. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE DINESH BHATT O R D E R % 07.10.2026 1. The grievance raised in the present petition is that the refund pertaining to Shipping Bill Nos. 6447967, 6447969 & 6447977 dated 01.01.2024 and Shipping Bill No. 6385116 dated 29.12.2023 are not being released. 2. From the communications exchanged between the parties, it is prima facie forthcoming that there is an issue with regard to the receipt of the consideration of the shipping bills. In one of the e-mails of the Special Investigation and Intelligence Branch/department, it was alleged that there was a short realisation receipt of 21.07% against Shipping Bill No. 6385116. 3. Learned counsel for the petitioner contends that all the documents have been placed before the respondents to show that due bills have been This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2026 at 13:14:37 received. 4. At this stage, learned counsel for the petitioner is not pressing this petition, with liberty to approach respondent nos. 2 and 4 with a detailed consolidated reply, attaching the relevant documents for exporting of the receipt of the payment. 5. The petition is accordingly disposed of, with liberty as prayed for. 6. It is noted that in the eventuality of the petitioner approaching respondent nos. 2 and 4 with a detailed reply and the relevant documents, the respondents shall proceed in accordance with law expeditiously, taking into account that this refund relates to January, 2024. 7. Needless to state, the petitioner shall avail remedy in accordance with law, if aggrieved by the decision of the respondents. AVNEESH JHINGAN, J DINESH BHATT, J OCTOBER 7, 2026/A This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2026 at 13:14:37