The High Court dismissed the Customs Excise Appeal where the Revenue appealed against the Tribunal's order dismissing their claim for refund of duty paid under protest.
Appeal dismissed; no order as to costs.
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HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
PRESENT
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
CENTRAL EXCISE APPEAL NO.98 OF 2014
DATED:3.9.2014
Between:
The Commissioner of Customs, Central Excise & Service Tax Guntur Commissionerate Post Box No.331, C.R. Buildings Kannavari Thota Guntur – 522 004 … Appellant And
M/s. Fairway Trading Company (P) Limited No.1-A, 6th Floor, Jhaven Plaza Mahatma Gandhi Road Chennai - 600034 … Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
C.E.A. NO.98 OF 2014
JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
This appeal is sought to be preferred against the judgment and order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dt.27.12.2013 by which the appeal preferred by the Revenue was dismissed.
We have heard the learned counsel for the appellant and gone through the impugned judgment and order.
The learned Tribunal has found on fact that duty has been paid by the assessee under protest and ultimately it was found such duty was not leviable. Therefore, ultimately necessary sanction was accorded for refund. In view of the aforesaid findings, we do not think anything is left for decision of this Court in this appeal.
We accordingly dismiss the appeal. There will be no order as to costs.
________________________ K.J. SENGUPTA, CJ
SANJAY KUMAR, J 3.9.2014
bnr
The Commissioner of Customs, Central Excise & Service Tax Guntur
M/s. Fairway Trading Company (P) Limited
Kalyan Jyoti Sengupta
Sanjay Kumar
As recorded by the court registry
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