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TMI Blog2016 (12) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... Gill, CGSC, for UOI. Sh. Sanjeev Narula, Sr. Standing Counsel with Sh. Abhishek, Advocate ORDER 1. Issue notice. Sh. Kavindra Gill, CGSC accepts notice on behalf of Respondent No.1 and Sh. Sanjeev Narula, Sr. Standing Counsel accepts notice on behalf of Respondent Nos. 2 and 3. 2. With consent, the matter was heard finally. 3. The petitioner seeks a direction for the respondents to process it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Chennai 2015 (318) ELT 607 (SC) and the order of this Court in Micromax Informatics Ltd. vs. UOI and Ors. in W.P.(C) 4712/2016, decided on 28.09.2016. This Court in Micromax Informatics Ltd. (supra) extracted the contentions and findings recorded by the Supreme Court which had considered earlier rulings, such as, Motiram Tolaram vs. Union of India 1999 (112) ELT 749 (SC); Hyderabad Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Limited was summarised in the following manner: 15. The ratio of the aforesaid judgment in Thermax Private Limited (supra) was relied upon by this Court in Hyderabad Industries Ltd. (supra) while interpreting Section 3(1) of the Tariff Act itself; albeit in somewhat different context. However, the manner in which the issue was dealt with lends support to the case of the Assessee herein. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the first limb which is of a like article being produced or manufactured in India. The words 'if produced or manufactured in India' do not mean that the like article should be actually produced or manufactured in India. As per the explanation if an imported article is one which has been manufactured or produced, then it must be presumed, for the purpose of Section 3(1), that such an art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he foregoing discussion and the law declared in SRF Ltd. v. Commissioner of Customs, Chennai 2015 (318) ELT 607 (SC), the petitioner's claim has to succeed. A direction is issued to the respondents to process the refund application and pass appropriate orders having regard to the materials placed provided it is filed within two weeks from today. The writ petition is allowed in these terms. No cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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