Madras High Court
Union Of India vs M/S.Raja Crown And Cans Pvt. Limited on 21 September, 2023
Author: P.D.Audikesavalu
Bench: Sanjay V.Gangapurwala, P.D.Audikesavalu
W.A.No.401 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.09.2023
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU
W.A.No.401 of 2021
1. Union of India
Rep. by is Secretary
Department of Commerce
Ministry of Commerce and Industry
Udyog Bhavan, New Delhi 110 107.
2. The Director General of Foreign Trade
H-Wing, Gate No.2
Udyog Bhavan, New Delhi 110 107.
3. The Zonal Joint Director General of Foreign Trade
Shastri Bhavan, CPWD Annexe Building
4th Floor, No.26, Haddows Road
Nungambakkam, Chennai 600 006. .. Appellants
Vs.
1. M/s.Raja Crown and Cans Pvt. Limited
Plot No.70B, 71, Phase II
Sipcot Industrial Estate, Hosur 635 109.
2. The Commissioner of Central Excise
Chennai III Commissionerate
26/1, Mahatma Gandhi Road
Nungambakkam, Chennai 600 034. .. Respondents
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W.A.No.401 of 2021
Prayer: Appeal filed under Clause 15 of the Letters Patent against the
order dated 24.10.2018 made in W.P.No.24328 of 2015.
For the Appellants : Mr.AR.L.Sundaresan
Additional Solicitor General
Assisted by
Mr.J.Madanagopal Rao
For the Respondents : Mr.Karthikeyan
for Respondent-1
No appearance
for Respondent-2
JUDGMENT
(Delivered by the Hon'ble Chief Justice) We have heard Mr.AR.L.Sundaresan, learned Additional Solicitor General, assisted by Mr.J.Madanagopal Rao, learned counsel for the appellants and Mr.Karthikeyan, learned counsel for the first respondent.
2. The appellants assail the order of the learned Single Judge directing the refund of Terminal Excise Duty.
3. The issue in the present matter is no longer res integra in Page 2 of 5 https://www.mhc.tn.gov.in/judis W.A.No.401 of 2021 view of the authoritative pronouncement of the Apex Court in the case of Sandoz Private Limited v. Union of India [2022 (1) TMI 225 – SC].
4. The Apex Court, in Sandoz Private Limited supra, has considered Chapter 8 of FTP and also the policy circular dated 15.03.2013 and held that EOU entities who had procured and imported specified goods from DTA supplier are entitled to do so without payment of duty having been ab initio exempted from such liability under para No.6.11(c)(ii) of the FTP, being deemed exports.
5. In the light of the above, no error has been committed by the learned Single Judge. The writ appeal, as such, is dismissed.
There will be no order as to costs. Consequently, C.M.P.No.1617 of 2021 is also dismissed.
(S.V.G., CJ.) (P.D.A., J.)
21.09.2023
Index : Yes/No
Neutral Citation : Yes/No
kpl
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https://www.mhc.tn.gov.in/judis W.A.No.401 of 2021 To The Commissioner of Central Excise Chennai III Commissionerate 26/1, Mahatma Gandhi Road Nungambakkam Chennai 600 034.
Page 4 of 5https://www.mhc.tn.gov.in/judis W.A.No.401 of 2021 THE HON'BLE CHIEF JUSTICE AND P.D.AUDIKESAVALU, J.
(kpl) W.A.No.401 of 2021 21.09.2023 Page 5 of 5 https://www.mhc.tn.gov.in/judis