Mak Global Exports vs Assistant Commissioner Of Customs
2023 Latest Caselaw 7689 Cal

Calcutta High Court (Appellete Side)

Mak Global Exports vs Assistant Commissioner Of Customs on 12 December, 2023

Author: Md. Nizamuddin

Bench: Md. Nizamuddin

12.12.2023
    PB
Sl. No.33.

             WPA 1326 of 2021


             Mak Global Exports
                       Vs
             Assistant Commissioner of Customs, IGST
             Refund Cell (Port), Central Goods & Service
             Tax and Central Excise, Kolkata South
             Commissionerate Kolkata & Ors.


             Mr. S. Mukherjee,
             Ms. Sruti Datta.
                          ... For the Petitioner.
             Mr. Kaushik Dey,
             Mr. Tapan Bhanja.
                         .......for the respondent no.2.

Mr. Vipul Kundalia.

.......for the UOI.

Heard learned advocates appearing for the

parties.

Petitioner has filed this writ petition being

aggrieved by inaction on the part of the respondent

authority concerned in considering its representation

dated 10th February, 2018 relating to refund in

question being Annexure P-2 at page 20 of the writ

petition and the representation dated 18th June, 2018

being Annexure P-4 at page 22 of the writ petition and

that no refund in question has been granted on its

application dated 31st May, 2018 being Annexure P-3

to the writ petition. Petitioner in support of his

contention for entitlement of refund in question, relies

on a decision of the Hon'ble Gujarat High Court dated

27th June, 2019 in the case of Amit Cotton Industries

Vs. Principal Commissioner of Customs reported in

MANU/GJ/1303/2019 and the judgment of Hon'ble

Madras High Court in the case of Precot Meridian

Limited vs. The Commissioner of Customs & Ors.

reported in MANU/TN/9492/2019.

Considering the facts and circumstances of the

case and submission of the parties, this writ petition

being WPA 1326 of 2021 is disposed of by directing the

authority concerned to pass final order on the

petitioner's application for refund in question and on

the aforesaid representations in accordance with law

and by passing a reasoned and speaking order after

taking into consideration the aforesaid judgments of

the Hon'ble High Courts relied on by the petitioner,

within four weeks from the date of communication of

this order. Needless to mention that before passing

any final order, petitioner or its authorized

representatives shall be given opportunity of personal

hearing.

With this observation and direction, this writ

petition being WPA 1326 of 2021 is disposed of.

( Md. Nizamuddin, J.)