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2016 (4) TMI 1021 - HC - CustomsTerritorial jurisdiction to entertain the petition - Refund of Customs duty - paid at the time of import of the goods - Non-establishment of precondition i.e. there was a non-availment of CENVAT credit for the sanctioning of refund under the Customs Act - Held that:- the appellate authority rejected the appeal filed by the petitioner against Ext.P2 order of the 2nd respondent. Both the 2nd respondent, original authority as well as the 3rd respondent, appellate authority are situated in Chennai, within the jurisdiction of the Madras High Court. Going by the decision of the Hon'ble Supreme Court in Ambica Industries v. Commissioner of Central Excise [2007 (5) TMI 21 - SUPREME COURT OF INDIA], the High Court having jurisdiction to entertain writ petitions against orders passed by the appellate authorities under the Customs Act, would be the High Court having jurisdiction over the original authority, that passed the first order in adjudication proceedings under the said Act. By applying this test, the jurisdictional High Court in the instant case would be the Madras High Court and not the Kerala High Court. It is noted that the petitioner has an effective alternate remedy by way of an appeal before the CESTAT, under Section 129E of the Customs Act. Thus, in any view of the matter, I do not see any reason to entertain this writ petition, challenging Ext.P7 order of the 3rd respondent. - Decided against the petitioner
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