The learned Single Judge disposed of the Writ Petition (W.P.(C) No.26503 of 2009) directing the first respondent, the Commissioner of Customs to finally dispose of the claim made by the Writ Petitioner for refund, after affording a further opportunity of hearing to the Writ Petitioner. The learned Single Judge disposed of W.P.(C) No.26503 of 2009 (from which the appeal arises) along with W.P.(C) No.1764 of 2010.
2. This Writ Appeal is filed challenging the judgment in W.P.(C) No.26503 of 2009. No stay was granted in the Writ W.A.No.485/2010 2 Appeal. It is submitted that the Commissioner of Customs (Appeals) by the order dated 19.9.2013 allowed the appeal filed by the Writ Petitioner/appellant and set aside the order of the original authority rejecting the refund application. The Appellate Authority (Commissioner of Customs) directed that refund be granted to the Writ Petitioner/appellant as and when he produces necessary documents and/or other evidence in support of his claim as envisaged under Section 27 of the Customs Act. A photocopy of the order dated 19.9.2013 was handed over to us for perusal and it is taken on record. In view of the order dated 19.9.2013 passed by the Commissioner of Customs (Appeals), this Writ Appeal has become infructuous. The learned counsel for the appellant submitted that in spite of the order passed by the Commissioner of Customs, the appellant has not received the refund. It is for the appellant to W.A.No.485/2010 3 resort to appropriate remedies and not to pray for the relief in this appeal. This Writ Appeal is dismissed as infructuous.
K.T.SANKARAN JUDGE csl A.MUHAMED MUSTAQUE JUDGE