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Global United Shipping India Private Limited Versus Deputy Commissioner, Service Tax Division And Ors.

2016 (4) TMI 1021 - KERALA HIGH COURT

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 .....

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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 wr .....

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is 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 th .....

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AN NAMBIAR, J. For the Petitioner : Shri Sunil Nair Palakkat And K.N. Abhilash, Adv. For the Respondent : Shri Saiby Jose Kidangoor, Adv. And Thomas Mathew Nellimoottil, SC JUDGMENT The challenge in the writ petition is against Ext.P7 order passed by .....

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ty, 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 pet .....

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ax division in Kochi, inasmuch as they are the persons who have to give a clarification with regard to non-availment of CENVAT credit by the petitioner, and hence, this Court would have jurisdiction to entertain the writ petition against Ext.P7 order .....

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unsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that the challenge in the writ petiti .....

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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 (6) SCC 769], the High Court having jur .....

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