2016 (12) TMI 1432 - HC - Customs

Refund - Direction to the respondent to implement the final order passed by the Customs Excise and Service Tax Appellate Tribunal dated 11.06.2012 - order not implemented despite several representations - writ of mandamus - Held that - the respondent is bound to comply with the direction. Accordingly, there will be a direction to the respondent to consider the representations of the petitioner dated 02.05.2013 ; 10.07.2013 ; 13.08.2013 and 02.09.2013 respectively and pass appropriate orders on merits and in accordance with law, as directed by the Customs excise & service Tax Appellate Tribunal within a period of eight weeks from the date of receipt of a copy of this order - petition allowed - decided in favor of petitioner.

Summary

Issues:
Seeking implementation of final order passed by Customs Excise and Service Tax Appellate Tribunal dated 11.06.2012.

Analysis:
The petitioner filed a writ petition seeking a writ of mandamus to direct the respondent to implement the final order passed by the Customs Excise and Service Tax Appellate Tribunal dated 11.06.2012. The Tribunal had remanded the refund application for fresh examination, with the direction to consider the principles of unjust enrichment. The petitioner made multiple representations to the respondent requesting implementation of the Tribunal's order, but received no response. Despite notice being ordered on the writ petition, the respondent failed to provide any instructions to the standing counsel. The Court, noting the positive direction issued by the Tribunal, directed the respondent to consider the representations of the petitioner and pass appropriate orders within eight weeks from the date of the Court's order.

In conclusion, the High Court directed the respondent to consider the petitioner's representations and pass appropriate orders in accordance with the Tribunal's direction within eight weeks from the Court's order. The writ petition was disposed of with this direction, and no costs were awarded.