M/S. Shyam Texolene Pvt. Ltd vs Commissioner Of Customs(Import), ...
- CitationAppeal No. C/87394,87395/13-MUM,
Ratio decidendi
The rule this decision rests on
The appeals are admitted notwithstanding that the amount involved is below the threshold of Rs. 50,000/- under Section 129A, because the refund claim was sanctioned on merits and the amount was credited to the consumer welfare fund, so the appeal is admissible notwithstanding the pecuniary limit.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in- Appeal No. 437/MCH/AC/CFS/(M)(I)/2012 dtd. 1/8/2012 and 439/MCH/AC/CFS/(M)(I)/2012 dtd. 27/1/2011 passed by the Commissioner of Customs(Appeals), Mumbai Customs Zone-I )
For approval and signature:
Honble Mr Ramesh Nair, Member(Judicial)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental: Yes authorities?
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M/s. Shyam Texolene Pvt. Ltd. M/s. Krishna Textiles :
Appellants VS
Commissioner of Customs(Import), Mumbai :
Respondent
Appearance
Shri. V. Ramarav, Advocate for the Appellant Shri. M.S. Reddy, Dy. Commissioner(A.R.) for the Respondent
CORAM:
Honble Mr. Ramesh Nair, Member (Judicial)
Date of hearing: 13/2/2015 Date of decision: 13/2/2015
ORDER NO.
Per : Ramesh Nair
These two appeals are listed for admission on the ground that amount involved is less than 50,000/-.
2. Ld. Counsel, V. Ramarav submits that issue involved is of refund claim and it was rejected on the ground of unjust enrichment, otherwise refund on merit got sanctioned.
3. Ld. A.R. objects that amount of refund is less than Rs. 50,000/- as per Section 129 A, hence the appeal should not be admitted.
4. Considering submission made by Ld. Counsel, I am of the view that refund was sanctioned and it was credited into consumer welfare fund therefore appeal is liable to be admitted and I do so. Appeals are admitted and to be listed in its turn.
(Dictated in court)
Ramesh Nair Member (Judicial)
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