W.P.Nos.32987 and 32991 of 2018 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.06.2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI W.P.Nos.32987 and 32991 of 2018 W.P.No.32987 of 2018 M/s.Aircel Limited, Having its registered office at Opus Centre, 47, Central Road, Opposite Tunga Paradise, MIDC, Andheri East, Mumbai-400093 and Office at 5th Floor, Spencer Plaza, 769, Anna Salai, Chennai-600 002. ...Petitioner Vs. 1.The Assistant Commissioner of Customs (Refunds-AIR), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. 2.Commissioner of Customs (Airport), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. 3.Government of India, Through its Secretary, Finance, Rajpath Marg, E Block, Central Secretariat, Delhi-110 011. https://www.mhc.tn.gov.in/judis W.P.Nos.32987 and 32991 of 2018 __________ Page2 of 6 ...Respondents Prayer: Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records quashing the Order-in-Original No.561/2018 (Refunds-AIR) dated 17.10.2018 issued by the first respondent and direct the first respondent to forthwith refund the amount of Rs.12,33,88,965/- (Rupees Twelve Crores Thirty Three Lakhs Eighty Eight Thousand Nine Hundred and Sixty Five only), which was deposited by the petitioner in terms of the direction of this Court in order dated 21 March 2014 in C.M.A.No.1014 of 2014 as ‘interim deposit’ during the pendency of Customs Appeal Number C/40164/2013-DB before Customs, Excise and Service Tax Appellate Tribunal, Chennai, vide TR-6 Challan No.587 dated 06 June 2014 under Section 129E of the Customs Act, 1962 (as applicable) along with interest under Section 129EE of the Customs Act. W.P.No.32991 of 2018 M/s.Aircel Cellular Limited, Having its registered office at Opus Centre, 47, Central Road, Opposite Tunga Paradise, MIDC, Andheri East, Mumbai-400093 and Office at 5th Floor, Spencer Plaza, 769, Anna Salai, Chennai-600 002. ...Petitioner Vs. https://www.mhc.tn.gov.in/judis W.P.Nos.32987 and 32991 of 2018 __________ Page3 of 6 1.The Assistant Commissioner of Customs (Refunds-AIR), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. 2.Commissioner of Customs (Airport), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. 3.Government of India, Through its Secretary, Finance, Rajpath Marg, E Block, Central Secretariat, Delhi-110 011. ...Respondents Prayer in: Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records quashing the Order-in-Original No.562/2018 (Refunds-AIR) dated 20.10.2018 issued by the first respondent and direct the first respondent to forthwith refund the amount of Rs.5,10,62,807/- (Rupees Five Crores Ten Lakhs Sixty Two Thousand Eight Hundred and Seven only), which was deposited by the petitioner in terms of the direction of this Court in order dated 21 March 2014 in C.M.A.No.1013 of 2014 as ‘interim deposit’/pre-deposit during the pendency of Customs Appeal Number C/40163/2013-DB before Customs, Excise and Service Tax Appellate Tribunal, Chennai, vide TR-6 Challan No.588 dated 06 June 2014 under Section 129E of the Customs Act, 1962 (as applicable) along with interest under Section 129EE of the Customs Act. https://www.mhc.tn.gov.in/judis W.P.Nos.32987 and 32991 of 2018 __________ Page4 of 6 In both petitions For Petitioner : No appearance For Respondents : Mr.A.P.Srinivas Senior Standing Counsel for R1 and R2 Ms.Durgarani Central Government Standing Counsel for R3 C O M M O N O R D E R When the matters were taken up for hearing on 05.06.2026, there was no representation for the petitioner and therefore, the matter was directed to be listed today under the caption “for dismissal”. Today also, there is no representation for the petitioner. Hence, these Writ Petitions are dismissed for non-prosecution. There shall be no order as to costs. 09.06.2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ssb To 1.The Assistant Commissioner of Customs (Refunds-AIR), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. https://www.mhc.tn.gov.in/judis W.P.Nos.32987 and 32991 of 2018 __________ Page5 of 6 2.Commissioner of Customs (Airport), New Customs House, Air Cargo Complex, Meenambakkam, Chennai-600 027. 3.Government of India, Through its Secretary, Finance, Rajpath Marg E Block, Central Secretariat, Delhi-110 011. https://www.mhc.tn.gov.in/judis W.P.Nos.32987 and 32991 of 2018 __________ Page6 of 6 M.DHANDAPANI, J. ssb W.P.Nos.32987 and 32991 of 2018 09.06.2026 https://www.mhc.tn.gov.in/judis