IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.06.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM

W.P.Nos.34063 to 34065 of 2015

M/s.Kone Elevator India Pvt. Ltd.,

Rep., by Mr.C.V.S.Krishnakumar,

Director - Corporate Affairs,

50, Vanagaram Road,

Ayanambakkam, Chennai-600 095.

.. Petitioner in all W.Ps.

-vs-

1. Director General of Foreign Trade,

Udyog Bhavan,

New Delhi.

2. Additional Director General of Foreign Trade,

Shastri Bhavan, Haddows Road,

Nungambakkam, Chennai-600 034.

3. Assistant Director General of Foreign trade,

Shastri Bhavan, Haddows Road,

Nungambakkam, Chennai-600 034. .. Respondents in all W.Ps.

Prayer in W.P.No.34063 of 2015 :-

Petition filed under Article

226 of the Constitution of India praying for issuance of Writ of

Mandamus to call for the records of the 2nd respondent

culminating in the rejection of the claim through letter dated

17.07.2013 issued from file No.04/41/83/24/AM14/150 and quash

the same directing the respondents to re-consider the

application dated 10.07.2013 on merits and sanction the refund

in accordance with law.

Prayer in W.P.No.34064 of 2015 :-

Petition filed under Article

226 of the Constitution of India praying for issuance of Writ of

Mandamus to call for the records of the 2nd respondent

culminating in the rejection of the claim through letter dated

31.10.2013 issued from file No.04/41/83/21/AM10 and quash the

same directing the respondents to re-consider the application

dated 18.05.2009 on merits and sanction the refund in accordance

with law.

Prayer in W.P.No.34065 of 2015 :-

Petition filed under Article

226 of the Constitution of India praying for issuance of Writ of

https://hcservices.ecourts.gov.in/hcservices/

Mandamus to call for the records of the 2nd respondent

culminating in the rejection of the claim through letter dated

26.09.2013 and re-affirmed in letter dated 25.11.2013, both

issued from file No.04/41/83/37/AM14/233 and quash the same

directing the respondents to re-consider the application dated

16.09.2013 on merits and sanction the refund in accordance with

law.

For Petitioner : Mr.S.Murugappan

in all WPs

For Respondents

: Mr.J.Madanagopal Rao,

in all WPs

Sr. Central Govt. Standing Counsel

COMMON ORDER

The orders passed by the second respondent culminating in

rejection of the claim through letters dated 17.07.2013,

31.10.2013 and 26.09.2013, which was re-affirmed on 25.11.2013

are sought to be quashed in the present writ petitions.

2.The petitioner is engaged in the manufacture of lifts,

elevators and components and install them at customers' place.

The petitioner-company manufactures all these products and

supplies the same to various parts in India and abroad. The

facts regarding the transactions are not disputed seriously by

either of the parties. The sole ground raised by the petitioner

is that the impugned orders have been passed based on the

amended paragraph 8.3(c) of the Foreign Trade Policy 2009-2014.

In exercise of the powers conferred by Section 5 of the Foreign

Trade (Development & Regulation) Act, 1992, as amended, read

with paragraph 1.3 of the Foreign Trade Policy, 2009-2014, the

Central Government made amendments in the Foreign Trade Policy

2009-2014 on 18.04.2013. Accordingly, paragraph 8.3(c) was

amended through Notification No.4(RE-2013)/2009-2014 dated 18^th

April, 2013. The existing paragraph 8.3(c) and the amended

paragraph 8.3(c) with effect from 18^th April, 2013 read as

under:-

"(i) Existing Paragraph 8.3(c)

Exception from terminal excise duty where

supplies are made against ICB. In other cases,

refund of terminal excise duty will be given.

Exemption from TED shall also be available for

supplies made by an Advance Authorisation holder

to a manufacturer holding another Advance

Authorisation if such manufacturer, in turn,

supplie