VAMADEV EXPORTS REPRESENTED BY ITS PARTNER V MANIKANDAN Vs. COMMISSIONER (APPEALS) OFFICE OF COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ appeal is filed at the instance of the assessee challenging an order of the learned Single Judge dated 22.07.2015, in W.P.No.15669 of 2014.

(2.) The brief facts of the case are as follows:

(3.) It is strange that the Appellate Authority does not take into consideration the order of this Court in the case of M/s. Jraj Exports (P) Ltd., , when the same was passed as early in July 2007 itself and was very much within the domain of knowledge of the Customs Department. In fact, the decision in the case of Jraj Exports was noticed and applied on 14.01.2008 by an assessing Officer, while processing the refund application of the same assessee, in another transaction of export stating as follows: