TMI Blog2018 (9) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... filed any appeal or appeal was filed by the Department before a higher forum. The petitioner is entitled to get refund - petition allowed. - W.P. (MD) No. 9991 of 2018 and W.M.P. (MD) Nos. 9133-9134 of 2018 - - - Dated:- 9-5-2018 - M. Govindaraj, J. Shri A.K. Jayaraj, for the Petitioner. Shri R. Aravindan, Standing Counsel, for the Respondent. ORDER Heard the Learned Counsel on either side. 2. By consent of both parties, the main Writ Petition itself is taken up for final disposal. 3. The case of the petitioner is that they are registered 100% Export Orient Unit and Manufacturer and Exporter of processed and upgraded ilmenite falling under CTH 2614 00 20. According to the petitioner, before 1-3-2013, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Minerals v. Commissioner of Customs, Tuticorin, in Final Order No. 41412/2015, dated 14-10-2015 [2016 (332) E.L.T. 888 (Tribunal)] wherein, it was held that ilmenite exported by the appellant therein was classifiable under CH 2614 00 20 of CTH. 5. The petitioner filed refund claim to refund the excess export duty paid by him under protest, but the same was returned by the second respondent stating that it cannot be entertained. 6. According to the respondents, they have gone on appeal challenging the order of the Tribunal in V.V. Minerals v. Commissioner of Customs, Tuticorin, in Final Order No. 41412/2015, dated 14-10-2015 to the Hon ble Supreme Court and the matter is pending. Therefore, the refund claimed by the petitioner cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under CH 2614 00 20 of CTH. The writ petition was allowed in favour of the petitioner. 11. In view of the decision of the Tribunal, the petitioner is entitled to get refund. Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court can interfere straight away without relegating the assessee to file an appeal. 12. In this view of the matter, the impugned order passed by the second respondent in C. No. VIII/20/249/2017-RF, dated 27-10-2017 shall stand quashed. 13. The Learned Counsel appearing for the petitioner, on instructions, offers to furnish immovable property security in respect of the refund amount. The said security shall not be encumbered till the issues are finally resolve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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