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2016 (1) TMI 693 - MADRAS HIGH COURT

2016 (1) TMI 693 - MADRAS HIGH COURT - TMI - Refund of SAD - jurisdiction to entertain the refund claim - period of limitation - Notification No.102/2007 as amended - the second respondent, for want of jurisdiction and on the ground of limitation, partly rejected the claim of the petitioner, by the impugned order dated 07.05.2015 - Held that:- In the case of Commissioner of Customs, Chennai v. Drive India Enterprise Solutions Ltd. [2013 (5) TMI 436 - CESTAT, CHENNAI] it was observed that, it can .....

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rder, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same - matter remanded back - Decided in favor of assessee. - W.P.No.30445 of 2015 - Dated:- 18-12-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. B.Satish Sundar For the Respondents : Dr. Devendran ORDER The petitioner has come forward with the present writ petition challenging the order of the second respondent dated 07.05.2015 and to direct the respondents herein to disburse the refun .....

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ith PAN by the Income Tax Department. 2.2 During the course of its business, the petitioner caused import of "Propylene Glycol/BIC NF/Hydrogen Peroxide covered under 50 Bills of Entries as stated in the affidavit filed along with this petition. Thereafter, the petitioner claimed refund in terms of Notification No.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with CBEC Circular No.6/2008-Cus dated 28.04.2008 and 16/2008-Cus dated 13.10.2008 and mad .....

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the Airport under Notification No.15/2012-Cus/(NT), dated 7.3.2002. Had an opportunity of hearing been given to the petitioner, all these facts could have been established before the authority. On the other hand, without giving an opportunity, the impugned order came to be passed. 3.2 Further, the learned Counsel for the petitioner placing reliance on the Judgment reported in 2012(284) ELT 218 (Commissioner of Customs, Chennai v. Drive India Enterprise Solutions Ltd.) submitted that in the even .....

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lso submitted that the Commissioner of Customs have concurrent jurisdiction and hence, there is no impediment for the authority to consider the claim of the refund and on that basis, prayed that the impugned order is liable to be quashed. 4. The learned Standing Counsel appearing for the respondents submitted that pursuant to 2(c) of Notification No.102/2007-Cus., dated 14.09.2007, the jurisdictional Assistant Commissioner alone shall sanction and refund the claim made by the assessees. In view .....

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toms, Chennai v. Drive India Enterprise Solutions Ltd.) it has been held as follows:- 5. We find from Section 27 of the Customs Act, 1962, that a person claiming refund can make an application to the AC/DC of Customs. It is implied that it should be filed before AC/DC having jurisdiction. We also find that under the Notification No.15/2002- Customs (N.T.), dated 7.3.2002 (as amended), against S.No.7 in the table annexed thereto, the jurisdiction of AC/DC of Customs have been specified in terms o .....

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