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2015 (9) TMI 922 - HC - CustomsDenial of refund claim - Liability to pay Cess on the export of processed marine products - Held that:- neither any adverse order has been passed nor any proceeding is pending against the petitioner and the representation of the petitioner alone is pending for consideration with the 3rd respondent - Court directs the 3rd respondent to consider the representation of the petitioner dated 16.08.2004 with regard to levy of Cess in the light of the judgements of the Division Benches of this court referred [2015 (3) TMI 1036 - MADRAS HIGH COURT] and dispose of the same on merits and in accordance with law after affording due opportunity to the petitioner including personal hearing. The said exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. The petitioner company is directed to place all their submissions including copies of the orders passed by the Division Benches of this court which shall be taken into consideration by the 3rd respondent while passing the orders on the representation of the petitioner - Petition disposed of.
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