2024 (9) TMI 471

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....had been filed before the Commissioner of Customs (Appeals) Seaport which had come to be rejected by order dated 18.08.2011 to the effect that that the Commissioner does not hold the requisite jurisdiction to process the refund claim and directing transfer of the claim to the jurisdictional Commissioner, who was the Commissioner, Airport. 2. As against that order, the Revenue filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal came to be disposed vide order dated 11.06.2012, aggrieved with which the present Civil Miscellaneous Appeal has been filed raising the following two substantial questions of law: '1. Whether, CESTAT order is just and proper in holding that all the Commiss....

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....e. (b) Chennai Export Processing Zone Commissioners of Customs, (Airport & Aircargo), Chennai, Port (Import), Chennai, Port (Export), Chennai. Additional Commissioners, or Joint Commissioners, of Customs working under the control of the Commissioners of Customs, (Airport and Aircargo), Chennai, Port (Import), Chennai, Port (Export), Chennai. Deputy Commissioners, or Assistant Commissioners, of Customs working under the control of the Commissioners of Customs, (Airport and Aircargo), Chennai, Port (Import), Chennai, Port (Export), Chennai. 5. As may be seen in column No.1, the charges adumbrated are Port of Chennai, Port of Ennore (both Seaports) and Anna International Airport (Airport). Thus, the entirety of column No.7 deals wi....

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....tter related to refund to be obtained from the Airport Commissioner, the matter had rightly been directed to be transferred to the Commissionerate Airport and there ought to have been no quarrel put forth by the Revenue on this aspect. 9. It is brought to our notice by the learned counsel that based on the order of the Tribunal in Commissioner of Customs, Chennai v. Drive India Enterprise Solutions Ltd [2012 (284) E.L.T. 218 (Tri.-Chennai)], several similar matters have been decided such as: (1) IDS Denmed Pvt. Ltd. v. Commissioner of Customs, Chennai [2015 (325) E.L.T. 639 (Mad.)] (2) Medsource Ozone Biomedicals Pvt. Ltd. v. Commissioner of Customs, Chennai [2016 (334) E.L.T. 286 (Mad.)] (3) M/s.Textile Dyeche....