Madras High Court
M/S.Jayaraj International Pvt Ltd vs The Government Of India on 30 March, 2023
Author: Anita Sumanth
Bench: Anita Sumanth
2023:MHC:1609
W.P.No.3426 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.03.2023
CORAM :
The HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.3426 of 2013
and
M.P.Nos. 1 and 2 of 2013
M/s.Jayaraj International Pvt Ltd.,
12/1 First Floor, Shre soundarayam Enclave,
United India Colony, 4th Cross Street,
Kodambakkam, Chennai – 600 024,
Rep. By its Director,
Mrs.R.Jayasri .. Petitioner
vs
1.The Government of India
Rep. By its Under Secretary (Customs)
Ministry of Finance, Department of Revenue,
North Block, New Delhi – 110 001.
2.The Chairman,
Central Board of Excise & Customs,
Government of India,
Department of Revenue,
Ministry of Finance, North Block,
New Delhi – 110 001.
3.The Chief Commissioner of Customs,
Central Board of Excise & Customs,
Government of India,
Department of Revenue,
Ministry of Finance, North Block,
New Delhi – 110 001.
4.The Additional Commissioner of Customs (Refunds)
Refund Section, Chennai Sea Customs,
No.60, Customs House, Rajaji Salai,
Chennai – 600 001. .. Respondents
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W.P.No.3426 of 2013
Petition filed under Article 226 of the Constitution of India
praying to issue a writ of certiorarified mandamus calling for the
records of the Circular No.6/2008 (Customs) dated 28.04.2008
issued by the 1st respondent and quash the same in so far as it
seeks to restrict or obliterate the claim of interest on bleated
Refunds granted in terms of Notification No.102/2007 – Customs
dated 14.09.2007 by resort to para 4.3 of the said Circular and
further direct the 4th respondent to grant interest as per Section 27A
of the Customs Act, 1962.
For Petitioner : Mr.A.S.Vijayaragavan
For Respondents : Mr.Rajnish Pathiyil
SCGSC
ORDER
A copy of the order of Division Bench in W.A.No.927 of 2013 and batch along with C.M.A.No.1342 of 2017 and other C.M.A's dated 25.04.2022 is produced.
2. That order disposes appeals filed as against orders of learned Single Judge quashing paragraph 4.3 of Circular No. 6/2008-Customs dated 28.04.2008 and a consequential direction to the authority to consider refund applications in light of Section 27 and 27A of the Customs Act, 1962.
3. Both learned counsel concur with the position that the identical issue as above arises in this matter as well. Hence the directions of Division Bench in that case will apply on all fours to the present matter.
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4. Paragraph 7 being operative portion is extracted:-
“Such being the present position of law, this Court, in the given facts and circumstances of the case, set aside the orders impugned herein and remands the matter to the original authority for fresh consideration of the applications for refund after providing opportunity of hearing to the parties, based on the outcome of the SLP filed against the order passed by the Bombay High Court in CMS Info System Limited (supra), to be rendered by the Hon'ble Supreme Court.”
5. The same direction as above is taken to be passed in the present case as well. Thus, the impugned order is set aside and the matter remanded to the original authority for fresh consideration after hearing the parties based on the outcome of Special Leave Petition filed against the order of the Bombay High Court in the case of CMS Info Systems Limited v Union of India [2017 (349) ELT 236 (Bom)].
6. Writ petition stands disposed. No costs. Connected miscellaneous petitions are closed.
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1.The Government of India Rep. By its Under Secretary (Customs) Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001.
2.The Chairman, Central Board of Excise & Customs, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001.
3.The Chief Commissioner of Customs, Central Board of Excise & Customs, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001.
4.The Additional Commissioner of Customs (Refunds) Refund Section, Chennai Sea Customs, No.60, Customs House, Rajaji Salai, Chennai – 600 001.
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