M/S. Solarcraft Cleantech Private Limited, Gurugram vs. Assistant Commissioner Of Customs, Jagatsinghpur

WP(C)/35103/2025HC OrissaGSTCNR ODHC01086278202511 December 2025Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN4 pages

AI SummaryAllowed

Held

The Court held that a High Court judgment is binding on authorities, and mere contemplation to challenge it is insufficient grounds for dismissal. The authority should have kept the proceedings in abeyance pending a decision from a higher forum.

Facts

The petitioner sought a refund of excess customs duty with interest due to a delayed adjudication. The authority rejected the claim based on the department's contemplation to challenge a previous High Court judgment, without independent findings.

Key Issues

Whether an authority can reject a refund claim based solely on the department's intention to challenge a binding High Court judgment. The binding nature of High Court decisions on subordinate authorities.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 4 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.35103 of 2025 M/s.Solarcraft Cleantech Private Limited (Formerly known as M/s.AMPL Cleantech Private Ltd.), Gurugram, Haryana …. Petitioner Mr.Parth Parikh, Advocate along with Mr.Mukesh Panda, Advocate -versus- Assistant Commissioner of Customs, Paradeep Customs Division, Jagatsinghpur and others …. Opposite Parties Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel , GST & Central Excise & Customs CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 11.12.2025 01. 1. The memo of appearance filed by Mr.Parth Parikh, Advocate to argue the case on behalf of petitioner is taken on record. Similarly, the memo of appearance of Mr.Sujan Kumar Roy Choudhury, learned Senior Standing Counsel appearing on behalf of Central Excise and Customs is taken on record.

The instant writ petition is taken out at the admission stage on the basis of an undisputed facts emanating from the record. The proceeding for refund of an excess custom duty with interest was

The judgment continues below.

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