ESTER INDUSTRIES LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) IN view of the subsequent development, the present Special Civil Application is ordered to be detached from Tax Appeal No. 1492/2011 and is heard today.

(2.) THE present Special Civil Application under Article 226 of the Constitution of India has been preferred by the petitioner basically challenging the impugned order dated 19/10/2011 passed by respondent no.2 and also to quash and set aside the impugned order No.M/1894/WZB/AHD/2011 dated 20/10/2011 passed by respondent no.3 and consequently direct the concerned respondents to refund the amount of additional tax with interest.

(3.) IN view of the above, as such, the impugned order, which is challenged in the present Special Civil Application, is not in existence as the matter is as such remanded to the first adjudicating authority to consider the application of the petitioner for refund afresh as observed in the Order in Appeal dated 25/10/2013 passed by the Commissioner (Appeals) Customs, Kandla.