Social welfare Cess liable to be paid in cash and not via MEIS & SEIS duty credit scrips
IN THE HIGH COURT OF JUDICATURE AT MADRAS
The Relevant Text of the Order as follows :
43. In the result, the Writ Petitions are disposed of as follows:
(a) The petitioner is liable to pay the appropriate Social Welfare Surcharge on Basic Customs Duty in respect of the subject matter imported goods.
(b) However, recovery of such Social Welfare Surcharge cannot be done by making debit from the value of the scrips produced by the petitioner, as Social Welfare Surcharge is not the subject matter of exemption granted under Notification Nos.24 and 25 /2015.
(c) Consequently, the respondents are liable and thus, directed to re-credit the value of Social Welfare Surcharge so far debited from the scrips held by the petitioner, subject to a condition that the petitioner pays such Social Welfare Surcharge either in cash or in any other mode before the concerned respondent within a period of four weeks from the date of receipt of a copy of this order.
(d) On receipt of such payment, the respondents are directed to re-credit the value of the Social Welfare Surcharge so far debited from the scrips held by the petitioner, within a period of two weeks thereafter.
No costs. Consequently, connected miscellaneous petitions are closed.
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