2018 (9) TMI 767

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....Heard the Learned Counsel on either side. 2. By consent of both parties, the main Writ Petition itself is taken up for final disposal. 3. The case of the petitioner is that they are registered 100% Export Orient Unit and Manufacturer and Exporter of processed and upgraded ilmenite falling under CTH 2614 00 20. According to the petitioner, before 1-3-2013, there was no export duty on il....

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....er protest. Thereafter, the Department vide its letter C. No. VIII/06/104/2012-Export, dated 11-3-2014, accorded permission for export of 'Ilmenite, Processed & Upgraded' @ 10% export duty under protest. Accordingly, the petitioner had filed 14 shipping bills for export of 'Ilmenite Upgraded (Processed)' by classifying them under Chapter Heading No. 2614 00 20 of Customs Tariff Act, 1975 and paid ....

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....rder of the Tribunal in V.V. Minerals v. Commissioner of Customs, Tuticorin, in Final Order No. 41412/2015, dated 14-10-2015 to the Hon'ble Supreme Court and the matter is pending. Therefore, the refund claimed by the petitioner cannot be entertained. 7. Heard both sides. 8. Admittedly, the petitioner has paid the duty under protest @ 10%. But the appropriate duty would be 5% from 1-3-....

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....er forum. 10. In similar circumstances, while dealing with the matter relating to the petitioner, this Court in W.P. (MD) No. 2140 of 2018, dated 22-3-2018, has observed that the Adjudicating Authority himself had mentioned that the case of the petitioner is similar to that of V.V. Minerals v. Commissioner of Customs, Tuticorin. The appeal filed by him against that case, is yet to reach fina....