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TMI Blog2021 (8) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Division of the High Court of Madras is not a bar for the appellant to prefer an appeal under the statute by following the procedures contemplated. If at all the benefit is conferred by the Hon'ble Division Bench or the matter is further taken before the Hon'ble Supreme Court, all such things cannot be a ground to keep the writ petition pending for an indefinite period. As of now, the claim set out by the petitioner was rejected by the High Court of Madras in M/S RAGHAV INDUSTRIES LTD. VERSUS UNION OF INDIA AND OTHERS [ 2016 (3) TMI 550 - MADRAS HIGH COURT ] despite the fact that the first respondent is in favour of the petitioner. All these aspects are to be considered as and when the points are considered eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with the provisions of the Act and Rules. In the event of filing of an appeal, the Appellate Authority is bound to consider the same, pass orders on merits and in accordance with law and by affording an opportunity to the writ petitioner as expeditiously as possible - Petition disposed off. - W.P.Nos.7664 & 7665 of 2018 - - - Dated:- 20-7-2021 - Honourable Mr.Justice S.M.Subramaniam For the Petitioner : Ms.D.Naveena For the Respondents : Ms.Lydia for Mr.Rajnish Pathiyil COMMON ORDER The orders in original dated 01.03.2018 passed by the Assistant Commissioner, the first respondent is under challenge in the present writ petitions. 2.The petitioner is the manufacturer of cotton yarn and exporting the same on payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved as follows: ....... While sanctioning rebate, the export goods, being one and the same, the benefits availed by the petitioners on the said goods, under different scheme, are required to be taken into account for ensuring that the sanction does not result in undue benefit to the claimant. The 'rebate' of duty paid on excisable goods exported and 'duty drawback' on export goods are governed by Rule 18 of Central Excise Rules, 2002 and Customs, Central Excise Duties and Service Tax Drawback Rules 1995. Both the rules are intended to give relief to the exporters by offsetting the duty paid. When the petitioners had availed duty drawback of Customs, Central Excise and Service Tax on 10 the exported goods, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under two different statutes, the judgment relied upon by the learned counsel for the petitioner is not applicable to the facts of the present case. As per the proviso to Rule 3 of the Central Excise Duties and Service Tax Drawback Rules 1995, the petitioner is not entitled to claim both the rebates. In these circumstances, the respondents have righly rejected the claim made by the petitioners. I do not find any error in the order passed by the respondents and the writ petition is liable to be dismissed. Accordingly, the same is dismissed. 6.The learned counsel for the petitioner made a submission that the said judgment of the learned Single Bench was taken by way of an appeal before the Hon'ble Division Bench and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 11.The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The practise of filing the Writ Petition without exhausting the statutory remedies are in ascending mode and such Writ Petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. 12.In view of the facts and circumstances, the petitioner is at liberty to prefer an appeal under the provisions of the Act in the prescribed format and by complying with the provisions of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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