Msci Services Pvt. Ltd. v. The Union Of India Through The Ministry Of Finance And ORS.

1 of 2 24.WP.2048.2018

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2048 OF 2018 MSCI Services Pvt.Ltd.

Petitioner versus The Union of India through the Ministry of Finance and others Respondents Mr.Prakash Shah i/by PDS Legal for petitioner. Mr.Pradeep S. Jetly with Mr.Jitendra Mishra for respondents. CORAM :

S.C.DHARMADHIKARI AND PRAKASH D. NAIK, JJ.

DATE :

26th March 2018 PC :

1.

This is a writ petition directed against rejection of a claim for refund. By the order under challenge, the Assistant Commissioner, Central Goods and Service Tax and Central Excise, Mumbai East, has allowed the refund application in part and rejected it in part. The order is dated 18th January 2018.

2.

Concededly this order is appelable to the appellate authority. The appellate authority is also functional and available. Bearing in mind the chart which the petitioner has annexed to the petition and particularly at pages 59 to 63 thereof, it is evident that in the past such claims were made and granted. In the circumstances, in the event an appeal is filed by the petitioner within a period of four weeks from today, we would except the appellate authority to

2 of 2 24.WP.2048.2018 dispose off said appeal within six weeks from the date of lodging the same. The writ petition is disposed off. We clarify that we have not expressed any opinion on the rival contentions. (PRAKASH D. NAIK, J.) (S.C.DHARMADHIKARI, J.) MST