Kerala High Court
M/S. Mrf Limited vs The Commissioner Of Customs Cochin on 16 March, 2017
Author: Antony Dominic
Bench: Antony Dominic, Dama Seshadri Naidu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE THE ACTING CHIEF JUSTICE MR.ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY, THE 16TH DAY OF NOVEMBER 2017/25TH KARTHIKA, 1939
Cus.Appeal.No. 16 of 2017 ()
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AGAINST THE ORDER IN ORDER No.23079/2017 of CUSTOMS,EXCISE&SERVICE
TAX APP.TRIBUNAL,BANGALORE DATED 16/3/2017
APPELLANT:
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M/S. MRF LIMITED
NO.114 GREAMS ROAD, CHENNAI-600006, FACTORY AT PB NO.02,
VADAVATHUR, KOTTAYAM-686010, KERALA.
BY ADVS.SRI. C. RAMKUKAR
SMT.E.V.MOLY
RESPONDENT:
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THE COMMISSIONER OF CUSTOMS COCHIN
CUSTOM HOUSE, COCHIN-682009, KERALA.
R1 BY ADV. RAMAVARMA REGHUNATHAN THAMPURAN,SC
R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON
16-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
CUA No.16 of 2017
APPENDIX
APPELLANTS'ANNEXURES:
ANNEXURE A1 REFUND CLAIM DTD.1.6.2012.
ANNEXURE A2 ORDER IN ORIGINAL NO.470/2012 DTD.6.9.2012.
ANNEXURE A3 ORDER IN APPEAL NO.COC-CUSTOM-OOO-APP-238-14-15
DTD.16.7.2014.
ANNEXURE A4 FINAL ORDER NO.20379/2017 DTD.16.3.2017.
ANNEXURE A5 TRIBUNAL DIVISION BENCH BANGALORE REPORTED IN
2008-TIOL-1341 CESTAT-BANG IN THE CASE OF BENNET & COLEMAN AND
CO.LTD.
ANNEXURE A6 DELHI HIGH COURT DECISION REPORTED IN2009 TOIL-566-HC
DEL-CUS. IN THE CASE OF AMAN MEDICAL PRODUCTS LTD.
ANNEXURE A7 MUMBAI HIGH COURT DECISION REPORTED IN 2009 TOIL-317-HC-
MUM-CUS IN THE CASE OF HERO CYCLES LTD.
ANNEXURE A8 DELHI TRIBUNAL DECISION REPORTED IN 2016 TIOL 2370-
CESTATE-DEL. IN THE CASE OF MRS.KENT RO.SYSTEM PVT.LTD.
ANNEXURE A9 MADRAS HIGH COURT DECISION REPORTED IN TIOL-1302-HC-MAD-
CUS IN THE CASE OF MICROMAX INFORMATICS LTD. AND DELHI HIGH COURT
DECISION REPORTED IN 2016 TIOL-978-HC-DEL-CUS IN THE CASE OF MICROMAX
INFORMATICS LTD.
TRUE COPY
P.S.TO JUDGE
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Antony Dominic, Ag.C.J. & Dama Seshadri Naidu, J.
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CUSTOMS APPEAL No.16 of 2017
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Dated this the 16th day of November, 2017
JUDGMENT
Antony Dominic, Ag.C.J. This appeal is filed by MRF Limited, the appellant in C/23325/2014-SM before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, challenging the legality of the order dated 16.3.2017 dismissing the appeal. The said appeal was filed by the appellant challenging the order of the Commissioner (Appeals) rejecting an appeal filed before him on the ground that without challenging an assessment order, refund cannot be claimed directly. The reading of the order shows that after noticing the facts of the case and the contentions, the Tribunal has dismissed the appeal by stating thus: :
"After considering the submission made by both the sides and the judgments cited by both the parties, I am of the considered opinion that the judgment relied upon by the learned counsel is not applicable in the facts and circumstances of the case and there is no infirmity in the impugned order as the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case."CU Appeal No.16/2017 2
It is evident from the aforesaid paragraph of the order that the Tribunal has neither dealt with the contentions urged before it nor has it given reasons of its own for dismissing the appeal. Such an order, is vitiated by non-application of mind. We may, in this context, state that in the recent past, we had to come across similar orders passed by the same Tribunal and in many such cases, the orders had to be set aside, with a direction for re- consideration of the matter. In this case also, we left with no other option. Therefore, the order passed by the Tribunal in C/23325/2014-SM dated 16.3.2017 is set aside. The appeal will stand restored to the files of the Tribunal. The Tribunal will issue notice to the parties, hear them and pass fresh orders duly adverting to the contentions and giving reasons for its conclusions.
Appeal is disposed of as above.
sd/-Antony Dominic
Acting Chief Justice
sd/- Dama Seshadri Naidu
Judge
css/ true copy P.S.TO JUDGE