M/S.Kubota Agricultural v. Central, Excise And Service
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.05.2016 Coram The Hon'ble Mrs. Justice Dr.S.VIMALA W.P.No.17236 of 2016 M/s.Kubota Agricultural Machinery India Private Limited, rep.by its Deputy Managing Director, Mr.Takuya Yamamoto ..
Petitioner Vs 1.Central, Excise and Service Tax Appellate Tribunal, Shastri Bhavan, Annexure Building, 1st Floor, 16, Haddows Road, Chennai-600 006 2.The Assistant Commissioner of Customs (Refunds), The Commissioner of Customs, Chennai-IV, No.60, Rajaji Salai, Chennai-600 001 .. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus directing the first respondent to dispose of the appeal in diary numbers 413382015, dated 23.06.2015, 425042015 dated 23.12.2015, 400592016 dated 12.01.2016, 405892016 dated 29.3.22016, 405872016 dated 29.3.2016, 405932016 dated 29.3.2016, 405882016 dated 29.03.2016, 405912016 dated 29.3.2016, 405902016 dated 29.3.2015, 405922016 dated 29.3.2016, filed by the petitioner within a reasonable time.
For Petitioner .. Mr.K.Magesh For Respondents.. Mr.V.Sundareswaran, Standing Panel Counsel
ORDER
Mr.V.Sundareswaran, the learned Standing Panel Counsel takes notice on behalf of the respondents. With the consent of both the parties, the writ petition itself is taken up for final disposal.
2. This writ petition has been filed seeking a writ of mandamus directing the first respondent to dispose of the appeal in diary numbers:
(1) 413382015, dated 23.06.2015
(2) 425042015 dated 23.12.2015
(3) 400592016 dated 12.01.2016
(4) 405892016 dated 29.03.22016
(5) 405872016 dated 29.03.2016
(6) 405932016 dated 29.03.2016
(7) 405882016 dated 29.03.2016
(8) 405912016 dated 29.03.2016
(9) 405902016 dated 29.03.2015,
(10) 405922016 dated 29.03.2016, filed by the petitioner within a reasonable time to be fixed by the Court.
3. It is the case of the petitioner that the petitioner company is engaged in the trading of agricultural machinery and that they are very regular in filing their returns with the respondents. It is the further case of the petitioner that they imported units of Kubota Agricultural Tractor, Kubota Herbicide Applicator, Kubota Rice Transplanter, Kubota Rotary Tiller KRM180D etc. and paid all applicable import duties (basic Customs duty, Additional duty of customs and 4% Special Additional Duty of Customs) on the said goods.
4. Subsequently, they sold the goods and made a refund claim for Rs.1,87,68,981/- of 4% Special Additional Duty (SAD) in terms of Notification No.102/2007-Cus, dated 14.09.2007, as amended by Notification No.93/2008 dated 1.8.2008, and has also furnished all the required documents.
5. However, the Assistant Commissioner rejected the claim holding that the petitioner is not eligible for refund under the aforesaid notification, as the petitioner has not paid VAT/CST on the said goods.
6. Aggrieved over the said order, the petitioner preferred an appeal before the Commissioner of Customs (Appeals). The appeal has also been rejected, vide order dated 26.11.2015, on the ground that the petitioner has not paid appropriate duty/tax.
7. As against the said order, the petitioner preferred an appeal before the Central, Excise and Service Tax Appellate Tribunal, the first respondent herein. Since the said appeal has not been disposed of so far, the petitioner is before this Court.
8. The contention of the learned counsel for the petitioner is that the petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would affect the business of the petitioner and therefore there should be a direction for early disposal of the appeals pending before the first respondent.
9. Taking into account the stated circumstances of the case along with the grounds of appeal, but without going into the merits of the case, the first respondent is directed to dispose of the appeals preferred by the petitioner as described in paragraph no.2, as early as possible, preferably within a period of four months from the date of receipt of a copy of this order.
10. The writ petition is disposed of accordingly. No costs.
msk/ds -s/d- Assistant Registrar(CS-IV) True Copy Sub-Assistant Registrar To 1.Central, Excise and Service Tax Appellate Tribunal, Shastri Bhavan, Annexure Building, 1st Floor, 16, Haddows Road, Chennai-600 006 2.The Assistant Commissioner of Customs (Refunds), The Commissioner of Customs, Chennai-IV, No.60, Rajaji Salai, Chennai-600 001 + 1 cc to Mr.V.Sundreswaran, Advocate SR 28097 + 1 cc to Mr.K.Magesh, Advocate SR 28089 ug(co) prk23/5 W.P.No.17236 of 2016