The petitioner is aggrieved against the order of the respondent dated 31.10.2016 which is nothing but an Order in Appeal arising out of an Order-in-Original passed by the Adjudicating Authority dated 25.02.2016 rejecting the refund claim of the petitioner.
2. Heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the respondent.
3. Admittedly, as against the order passed by the respondent as the First Appellate Authority, further statutory Appeal lies before the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) under Section 129-A of the Customs Act,1962. The petitioner is not questioning the jurisdiction of the Adjudicating Authority and on the other hand, he challenged the order passed by the Adjudicating Authority before the Appellate Authority, namely, the respondent herein, who in turn, rejected the Appeal by considering the facts and circumstances of the case. When that being the position, I do not think that the petitioner can approach this Court and file a Writ Petition without exhausting the other alternative statutory remedy of appeal before CESTAT. Therefore, without expressing any view on the merits of the matter, this writ petition is disposed of with liberty to the petitioner to file an Appeal before the Customs, Excise and Service Tax Appellate Tribunal within a period of four weeks from the date of receipt of a copy of this order. No costs.
02.06.2017 Speaking/Non Speaking Index: Yes/No vsi To The Commissioner of Customs, Appeals-II, Office of the Commissioner of Customs, No.60, Rajaji Salai, Custom House, Chennai 600 001.
K.RAVICHANDRABAABU,J.
Vsi W.P.No.2714 of 2017 02.06.2017 http://www.judis.nic.in