Commissioner Of Central Excise v. M/S.Chemplaslt Sanmar Ltd.,

2024:MHC:3248

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.08.2024 CORAM :

THE HON'BLE DR. JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN Commissioner of Central Excise, Coimbatore (On re-structure the above jurisdiction vested with Commissioner of Central Excise, Salem) .. Petitioner Vs 1.M/s.Chemplast Sanmar Limited, Plant-III, Mettur Dam, (Formerly known as Chemplast, Plant-III) 2.CEGAT, Chennai Bench, Shastri Bhavan Annexe Buildings (1st Floor), Chennai-6.

.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari to call for the entire records pertaining to F.O.No.1174/2002 dated 21.10.2022 and quash the same.

For the Petitioner : Mr.K.S.Ramaswamy Senior Standing Counsel For the Respondents : Ms.L.Maithili for respondent No.1 : R2 - Tribunal

ORDER

(Order of the Court was made by Dr.Anita Sumanth, J.) Heard Mr.K.S.Ramaswamy, learned Senior Standing Counsel for the petitioner, and, Ms.L.Maithili, learned counsel for the first respondent.

2. The challenge is to an order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short 'CESTAT'/Tribunal'), dated 21.10.2002.

3. We reject this writ petition in limine as not maintainable. The Tribunal confirms the rejection of refund amounting to a sum of Rs.7,93,302/- which falls below the limit dealt with under Instruction F.No.390/Misc/163/2010-JC, dated 17.8.2011 read with Instruction F.No.390/Misc./163/2010-JC, dated 22.8.2019, where a cap of Rs.50.00 lakh has been set for institution of departmental appeals. The monetary limits prescribed have been made applicable to cases of

refund as well.

4. The writ petition is hence dismissed. There shall be no order as to costs.

(A.S.M., J.) (G.A.M., J.) 19.08.2024 Index :

Yes/No NC :

Yes bbr To:

The CEGAT, Chennai Bench, Shastri Bhavan Annexe Buildings (1st Floor), Chennai-6.

DR.ANITA SUMANTH, J.

AND G.ARUL MURUGAN, J.

bbr 19.08.2024