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2016 (4) TMI 1021 - KERALA HIGH COURT

2016 (4) TMI 1021 - KERALA HIGH COURT - 2016 (334) E.L.T. 616 (Ker.) - Territorial 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 we .....

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st 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 peti .....

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rejected the appeal preferred against an order of the original authority, rejecting the petitioner's application for refund of customs duty that was paid by the petitioner at the time of import of the goods in question. In Ext.P7 order, the reason given by the 3rd respondent for rejecting the appeal is that the petitioner had not established before him that there was a non-availment of CENVAT credit, which was a precondition for the sanctioning of refund under the Customs Act. The petitione .....

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