M/S Mittal Pigments PVT. LTD. Through Authorized Signatory Shri Raj Khicchi vs. Assistant Commissioner Of Customs

WP/28107/2022HC Madhya PradeshGST02 January 2023Bench: HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI2 pages

For Petitioner: Sonali GoyalFor Respondent: Prasanna Prasad

AI SummaryRemanded

Held

The Court noted that the respondent department had submitted that a sanction order for refund had been issued on 19.12.2022, and a cheque amounting to Rs. 10,01,757/- had been issued to the petitioner. The learned counsel for the petitioner fairly stated that liberty may be afforded to approach the department for statutory interest. In view of these submissions, the Court found that the primary prayer for directing compliance with the Order-in-Appeal had been addressed. The Court disposed of the writ petition finally, granting the petitioner liberty to approach the department for the grant of statutory interest in accordance with law. The order of refund dated 19.12.2022 was taken on record.

Facts

The petitioner, M/s Mittal Pigments Pvt. Ltd., filed a writ petition before the Madhya Pradesh High Court seeking a direction to the respondent authorities (Assistant Commissioner of Customs and Deputy Commissioner of Customs) to comply with an Order-in-Appeal dated 08.12.2021. This order, passed by the Commissioner (Appeals), Customs, CGST and Central Excise, Indore, had directed a refund to the petitioner. Despite the order, the refund had not been processed. The respondent department submitted that a sanction order for the refund had been issued on 19.12.2022, and a cheque for Rs. 10,01,757/- had been issued to the petitioner, rendering the petition infructuous.

Key Issues

1. Whether the respondent authorities have complied with the Order-in-Appeal No. IND-Excus-000-APP-52-2021-22 dated 08.12.2021 passed by the Commissioner (Appeals)? Petitioner's contention: The petitioner argued that the respondent authorities had failed to comply with the Order-in-Appeal, as the refund had not been made. The petitioner sought a direction for compliance. Respondent's contention: The respondent department contended that the writ petition had become infructuous as a sanction order for the refund was issued on 19.12.2022, and a cheque for Rs. 10,01,757/- had been issued to the petitioner in compliance with the Order-in-Appeal.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI & HON'BLE SHRI JUSTICE PRAKASH CHANDRA GUPTA ON THE 2nd OF JANUARY, 2023 WRIT PETITION No. 28107 of 2022 BETWEEN:- M/S MITTAL PIGMENTS PVT. LTD. THROUGH AUTHORIZED SIGNATORY SHRI RAJ KHICCHI A-203, INDRAPRASTHA INDUSTRIAL AREA ROAD. NO. 5 KOTA 324005 (RAJASTHAN) .....PETITIONER (BY SHRI ADITYA GOYAL, ADVOCATE. ) AND 1. ASSISTANT COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT MMLP TIHI AGRA MUMBAI NATIONAL HIGHWAY TIHI, TCH MHOW DISTT. INDORE (MADHYA PRADESH) 2. DEPUTY COMMISSIONER OF CUSTOMS CUSTOMS INLAND CONTAINER DEPOT MMLP TIHI AGRA MUMBAI NATIONAL HIGHWAY VILLAGE TIHI TCH MHOW DISTRICT INDORE (MADHYA PRADESH) .....RESPONDENTS (BY SHRI PRASANNA PRASAD, ADVOCATE. ) T h is petition coming on for admission on this day, JUSTICE SUSHRUT ARVIND DHARMADHIKARI passed the following:

Heard on the question of admission.

In this petition the petitioner has sought a direction to the respondents authorities to comply with the Order-in-Appeal No. IND-Excus-000-APP-52- 1 (S. A

The judgment continues below.

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