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Documents citing M/S. Cms Info Systems Ltd vs Union Of India on 21 December, 2016

M/S.Deccan Organics vs The Assistant Commissioner Of on 10 March, 2021

16. Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the Revenue would point out that in the decision of the Bombay High Court in the case of CMS Info Systems Ltd. Vs. Union of India [reported in (2017) 349 ELT 236], it has been held that to maintain a claim for refund under Section 27(1) of the Customs Act, 1962, it should be made before the expiry of one year from the date of payment of such duty or interest. It is also submitted that as against this decision made against the assessee, S.L.P.No.11646 of 2017 has been filed by the assessee before the Hon'ble Supreme 14/17 http://www.judis.nic.in WA.No.718 of 2021 Court and leave has been granted on 23.10.2017 and the matter is pending as reported in (2018) 360 ELT A190.
Madras High Court Cites 16 - Cited by 0 - T S Sivagnanam - Full Document

The Commissioner Of Customs (Sea) vs M/S.Hlg Trading on 31 October, 2018

10. The respondent herein, has produced two typed set of papers relied by them in support of their contention in the appeal, wherein, Volume I typed set, consists of the Bill of Entry for the import, the order of this Court in the Writ Petition and the Contempt Petition and the Communications of the Commissionerate of Customs, Chennai, pertaining to the provisional release of the imported goods. Volume II typed set, consists of the circulars of the CBEC, Judgments and citations relied on and the order of the Honourable Supreme Court, in the case of CMS Info Systems Ltd., Vs. Union of India. The respondent would further submit that only after perusing the above materials, the Appellate Tribunal has correctly passed a reasonable http://www.judis.nic.in 7 order, as against the appellant.
Madras High Court Cites 6 - Cited by 1 - V B Subbaroyan - Full Document

The Commissioner Of Customs vs Cms Info Systems Limited on 8 June, 2022

9.Such being the present position of law, this court, in the given facts and circumstances of the case, sets aside the orders-in-appeals passed by the Appellate Authorities and remands the matter to the Adjudicating Authority for fresh consideration of the application for refund in respect of two Bills of Entry dated 05.11.2013 and 29.10.2013, 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.
Madras High Court Cites 9 - Cited by 1 - R Mahadevan - Full Document

Unknown vs Parmar International on 25 April, 2022

7.Such being the present position of law, this court, in the given facts and circumstances of the case, sets 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.
Madras High Court Cites 5 - Cited by 0 - R Mahadevan - Full Document

Unknown vs Parmar International on 25 April, 2022

7.Such being the present position of law, this court, in the given facts and circumstances of the case, sets 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.
Madras High Court Cites 5 - Cited by 0 - R Mahadevan - Full Document

M/S.Jayaraj International Pvt Ltd vs The Government Of India on 30 March, 2023

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)].
Madras High Court Cites 4 - Cited by 0 - A Sumanth - Full Document

M/S Sibco Overseas Pvt Ltd vs The Commissioner Of Customs (Seaports ... on 26 June, 2023

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)].
Madras High Court Cites 4 - Cited by 0 - A Sumanth - Full Document
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