TMI Blog2016 (4) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... y because in the case of Messrs Anita Exports & anr vs. Union of India and ors [2014 (12) TMI 361 - GUJARAT HIGH COURT] export, this Court has given its expression on interpretation of statutory provisions which may be applicable in the present case would not permit us to examine the orders of the Excise Authorities situated at Orissa. Quite apart from that, therefore, the question of alternative remedy being available before the concerned CESTAT, on the question of territorial jurisdiction, we are not inclined to entertain this petition. - Petition disposed of - SPECIAL CIVIL APPLICATION NO. 19319 of 2015 - - - Dated:- 7-4-2016 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. FOR THE PETITONER : MR KAMAL TRIVEDI, SR ADV WITH MR. UDAY JOS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals were dismissed by a common order dated 20.11.2014. Upon perusal of the order of the adjudicating authority as well as the appellate authority, we notice that the authorities had doubt about jurisdiction to entertain the petitioners' applications for refund. This doubt was based on the fact that the unit was situated in SEZ and the question, therefore, in the minds of the authorities was whether the Central Excise Authorities or the SEZ Authorities would be competent to entertain such refund claims? However, the petitioner was armed with the judgement of this Court in case of Messrs Anita Exports anr vs. Union of India and ors reported in ( 2015) 320 ELT 743. The authorities, therefore, while expressing serious concern a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, Cuttak, have merged with that of the Commissioner (Appeals), Bhubaneswar, i.e. the appellate order which the petitioners have targeted. Whatever be the ground for challenging such order, the fact remains that both the Excise Authorities are situated at Orissa. Further appeal against the order of the Appellate Commissioner would be competent before the jurisdictional CESTAT. Any further proceedings would, therefore necessarily lie before the High Court at Orissa. Merely because in the case of Messrs Anita Exports anr vs. Union of India and ors export, this Court has given its expression on interpretation of statutory provisions which may be applicable in the present case would not permit us to examine the orders of the Excise Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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