M/S.Atc Tires Private Limited v. The Development Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-06-2025

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s.ATC Tires Private limited Rep. by its General Manager- Commercial and the auth. rep., Mr. Ramesh Kumar Balakrishnan, Plot A2, SIPCOT Industrial Growth Center, Gangaikondan, Tamil Nadu 627 352 Petitioner(s) Vs

1. The Development commissioner Madras Export Processing Zone, Tambaram, Chennai 600 045.

2. The Assistant Commissioner of Customs Office of the Assistant Commissioner of Customs, 66, Beach Road, Tuticorin 628 001.

3. The Managing Director and Chief Executive Officer NSDL Database Management Limited, 4th Floor, Trade World A Wing Kamala Mills Compound , Lower Parel, Mumbai 400 013.

4. The Authorized Officer SIPCOT Special Economic Zone, Gangaikondan, Tirunelveli 627 352.

Respondent(s) Prayer: Writ petition is filed under Article 226 of the Constitution of India Page 1 of 6.

seeking for issuance of a writ of mandamus directing the 2nd Respondent to dispose of Refund Claim Application No. Nil dated 28-01-2020 on the file of the 2nd respondent within a time fixed by this Honble court. For Petitioner(s):

M/s. A. P. Ravi, G. Venkatesh Dt 08/02/2023 For Respondent(s):

Mr.K.Thirukkumaran For R1 M/s. A.P.SRINIVAS SSC FOR R2 MEMO DT 27.01.2022 Mr.K.M.Anand For R3 M/s.R. REVATHI ( SIPCOT) FOR R4 DT 21/3/25 Fresh Notice Order Dt.21.03.25 R-2 THE ASSISTANT COMMISSIONER OF CUSTOMS Office Of The Assistant Commissioner Of Customs, 66, Beach Road, Tuticorin 628 001 R3 - Unserved - Tapal Returned - Left - Intimation Given Pvt Notice - Proof Filed Usr.12576 Dt.23.04.25 M/s. K.M. Anand, Raj Dev Singh, Yash Raj For R3 Dt 26/06/2025

ORDER

This writ petition has been filed for a mandamus seeking for a direction to the second respondent to dispose of the refund claim application No.Nil, dated 28.01.2020, pending on the file of the second respondent within a time frame to Page 2 of 6.

be fixed by this Court.

2. It is represented by the learned standing counsel for the second respondent on instructions that the said refund claim application of the petitioner could not be processed, since the supporting documents required for considering the same were not produced by the petitioner.

3. However, the learned counsel for the petitioner would submit that the petitioner has complied with all the requirements for filing refund claim application.

4. No prejudice will be caused to any of the parties if the petitioner is provided with a personal hearing by the second respondent to enable the petitioner to submit their explanation with regard to the alleged discrepancies found in the refund claim application submitted by them.

5. Accordingly, this writ petition is disposed of by directing the second respondent to afford an opportunity of personal hearing to the petitioner with regard to refund claim application No.Nil, dated 28.01.2020, submitted by the petitioner, to enable the petitioner to submit their explanation with regard to the alleged discrepancies found in the above said refund claim application, within a period of two weeks from the date of receipt of a copy of this order. The second Page 3 of 6.

respondent, after considering the said explanation, is directed to pass final orders on the petitioner's refund claim application No.Nil, dated 28.01.2020 within a period of 8 weeks thereafter. No Costs. 27-06-2025 Index: Yes/No Speaking/Non-speaking order RKM To

1. The Development commissioner Madras Export Processing Zone, Tambaram, Page 4 of 6.

Chennai 600 045

2. The Assistant Commissioner of Customs Office of the Assistant Commissioner of Customs, 66, Beach Road, Tuticorin 628 001

3. The Managing Director and Chief Executive Officer NSDL Database Management Limited, 4th Floor, Trade World A Wing Kamala Mills Compound , Lower Parel, Mumbai 400 013

4. The Authorized Officer SIPCOT Special Economic Zone, Gangaikondan, Tirunelveli 627 352 Page 5 of 6.

ABDUL QUDDHOSE, J.

RKM 27-06-2025 Page 6 of 6.