2022 (11) TMI 604 - AT - Customs
Refund of SAD - difference of opinion between Hon’ble High Courts of Bombay and Delhi on the issue - HELD THAT:- There is no dispute that the Hon’ble High Courts of Bombay and Delhi have expressed divergent views and the Jurisdictional High Court in COMMISSIONER OF CUSTOMS (SEA) , CHENNAI-II VERSUS HLG TRADING [2018 (10) TMI 1819 - MADRAS HIGH COURT], had chosen to follow one of the decisions which was in favour of the tax payer.
In its subsequent decision in the case of THE COMMISSIONER OF CUSTOMS, CHENNAI VERSUS CMS INFO SYSTEMS LIMITED [2022 (6) TMI 436 - MADRAS HIGH COURT], Hon’ble High Court of Madras has felt it proper to remand the matter back to the file of the adjudicating authority to await the outcome of the SLP filed against the order passed by the Hon’ble Bombay High Court in the case of CMS Info Systems Limited. The earlier decision in the case of COMMISSIONER OF CUSTOMS (SEA) , CHENNAI-II VERSUS HLG TRADING [2018 (10) TMI 1819 - MADRAS HIGH COURT] appears to have not been brought to the notice of the Hon’ble High Court and in any case, following the latest decision of the Jurisdictional High Court, it is opined that the matter could be sent back to the file of the adjudicating authority, who shall follow the directions of Hon’ble High Court and to await the outcome of the SLP in the case of CMS Info Systems Limited, and then pass a denovo order in terms with the decision of the Hon’ble Apex Court.
Appeal allowed by way of remand.