- 1 - HC-KAR NC: 2025:KHC:32733 WP No. 15199 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 15199 OF 2024 (T-CUS) BETWEEN: M/S. PARSAN BROTHERS, A PARTNERSHIP FIRM, HAVING ITS REGISTERED ADDRESS AT 18B, SUKEAS LANE, 1ST FLOOR, KOLKATTA – 700 001. REPRESENTED THROUGH ITS AUTHORISED SIGNATORY MR. RAJ KUMAR PARSAN, REPRESENTED BY ITS DIRECTOR, PARTNERSHIP FIRM REGISTERED UNDER PARTNESHIP ACT, 1932. …PETITIONER (BY SRI. PRINCY PONNAN, ADVOCATE AND SRI. VIRAJ KADAM, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, CONTAINER CORPORATION OF INDIA, WHITEFIELD, BENGALURU – 560 066. 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32733 WP No. 15199 of 2024 DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 3. CENTRAL BOARD OF INDIRECT TAXES, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. DHRUVA KUMAR K. N., ADVOCATE FOR R1 AND R3; SRI. AJAY PRABHU M., ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO THAT THIS HONBLE COURT BE PLEASED TO ISSUE A WRIT OF MANDAMUS, OR A WRIT IN THE NATURE OF MANDAMUS, OR ANY OTHER APPROPRIATE ORDER OR DIRECTION FOR CALLING UPON THE REFUND APPLICATION OF THE PETITIONER AND AFTER GOING THROUGH THE SAME, RESPONDENT NO.1 MAY BE ORDERED TO SANCTION THE REFUND CLAIM OF THE PETITIONER IN TERMS OF THE PROVISIONS OF LAW, ALONG WITH INTEREST FOR DELAYED REFUND WITHOUT ANY DELAY AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:32733 WP No. 15199 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Petitioner is before this Court seeking a direction by issuance of a writ in the nature of mandamus seeking consideration of the refund application of the petitioner and ordering such refund claimed of the petitioner in terms of the representation so submitted. 2. Heard Sri.Princy Ponnan and Sri.Viraj Kadam, learned counsels appearing for the petitioner, Sri.Dhruva Kumar K.N., learned counsel appearing for respondent Nos.1 and 3, Sri.Ajay Prabhu M, learned counsel appearing for respondent No.2 and have perused the material on record. 3. Certain goods are imported in terms of bills of entry on 15.11.2018 and the petitioner had paid excess customs duty on the said date. On 12.09.2019, the petitioner intimates to the 1st respondent that excess customs duty was paid and sought - 4 - HC-KAR NC: 2025:KHC:32733 WP No. 15199 of 2024 cancellation or reassessment of the bills of entry so made. The Commissioner of Appeals in terms of his order dated 16.04.2021 allowed the claim and remitted the matter back to the hands of the Assessing Authority to pass necessary orders in consonance with the principles of natural justice and the statute. The matter was remitted on 16.04.2021, four years have passed by, not a dot of ink is placed on the paper for reconsideration as directed by the Commissioner of Appeals to the Assessing Officer pursuant to the order of remand. 4. Learned counsel appearing for the petitioner would reiterate that for the last four years, his excess payment of Rs.7,00,000/- as customs duty has been lying with the respondent since 2018 and the claim for refund is kept in cold storage despite the order of the Commissioner of Appeals who had remitted the matter to consider the plea of the petitioner, in accordance with law after affording such opportunity. 5. In the light of no order being passed by the Assessing Officer pursuant to the order of the Commissioner of Appeals, the petition deserves to succeed with a direction to be - 5 - HC-KAR NC: 2025:KHC:32733 WP No. 15199 of 2024 issued to the respondent No.1 to answer the claim for refund of the petitioner in terms of law and effect such refund within a time frame. 6. With the aforesaid reasons, the following: ORDER [i] Petition is allowed. [ii] Mandamus issues to the respondent No.1 to answer the claim of the petitioner and grant such refund along with applicable interest, as is available in law, in accordance with law from 16.04.2021 till it reaches the doors of the petitioner. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 44 CT:SS