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TMI Blog2018 (9) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER Heard the Learned Counsel on either side. 2. By consent of both parties, the main Writ Petition itself is taken up for final disposal. 3. The case of the petitioner is that they are registered 100% Export Orient Unit and Manufacturer and Exporter of processed and upgraded ilmenite falling under CTH 2614 00 20. According to the petitioner, before 1-3-2013, there was no exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty @ 10% under protest. Thereafter, the Department vide its letter C. No. VIII/06/104/2012-Export, dated 11-3-2014, accorded permission for export of 'Ilmenite, Processed & Upgraded' @ 10% export duty under protest. Accordingly, the petitioner had filed 10 shipping bills for export of 'Ilmenite Upgraded (Processed)' by classifying them under Chapter Heading No. 2614 00 20 of Customs Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenging the order of the Tribunal in V.V. Minerals v. Commissioner of Customs, Tuticorin (supra), in Final Order No. 41412/2015, dated 14-10-2015 to the Hon'ble Supreme Court and the matter is pending [2016 (342) E.L.T. A54 (S.C.)]. Therefore, the refund claimed by the petitioner cannot be entertained. 7. Heard both sides. 8. Admittedly, the petitioner has paid the duty under protest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or appeal was filed by the Department before a higher forum. 10. In similar circumstances, while dealing with the matter relating to the petitioner, this Court in W.P. (MD) No. 2140 of 2018, dated 22-3-2018, has observed that the Adjudicating Authority himself had mentioned that the case of the petitioner is similar to that of V.V. Minerals v. Commissioner of Customs, Tuticorin (supra). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstructions, offers to furnish immovable property security in respect of the refund amount. The said security shall not be encumbered till the issues are finally resolved by the Hon'ble Supreme Court. The Adjudicating Authority will be at liberty to pass revised orders based on the outcome of the decision of the Hon'ble Supreme Court. The second respondent is directed to refund the amount in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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