- 1 - HC-KAR NC: 2026:KHC:16502 WP No. 35120 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 35120 OF 2025 (T-CUS) BETWEEN: M/S KENNAMETAL INDIA LTD., REGISTERED UNDER COMPANIES ACT, 1956, NO.8/9TH MILE, TUMKUR ROAD, BENGALURU-560073. REPRESENTED BY ITS LEGAL COUNSEL (REGION) AND COMPANY SECRETARY, SMT. ANUPRIYA GARG, AGED ABOUT 44 YEARS, D/O ANIL KUMAR GOEL, NO.8/9TH MILE, TUMKUR ROAD, BENGALURU-560073. …PETITIONER (BY SRI. P. B. HARISH, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CUSTOMS, AIRPORT AND AIR CARGO COMPLEX, AI STATS CARGO TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU-560030. 2. THE COMMISSIONER OF CUSTOMS, AIRPORT AND AIR CARGO COMPLEX, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:16502 WP No. 35120 of 2025 A1 STATS CARGO TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU-560030. 3. THE ASSISTANT COMMISSIONER OF CUSTOMS (REFUNDS), AIR CARGO COMPLEX DIVISION, MENZIES AVIATION BANGALORE AIR CARGO TERMINAL, DEVANAHALLI, BANGALORE-560300. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENTS TO ACCEPT THE MANUAL APPLICATION FOR REFUND IN ACCORDANCE WITH THE FINAL ORDER OF THE HON'BLE CESTAT VIDE ANNEXURE-C IN CUSTOMS APPEAL NO.20480 OF 2017 DATED 07.11.2024 IN A TIMEBOUND MANNER AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:16502 WP No. 35120 of 2025 ORAL ORDER Learned counsel for the petitioner has filed a memo for withdrawal which reads as hereunder: "The Petitioner most respectfully submits that, a Writ Petition was filed before this Hon'ble Court to direct the Respondents to accept the manual application for refund in accordance with the final order of the Hon'ble CESTAT in Customs Appeal No.20480 of 2017 dated 30.01.2017 and to set aside the letter bearing C No.CUS/RFD/243/2025-REF/3963 dated 14.08.2025. The Petitioner further submits that, the refund application has been duly approved by Assistant Commissioner of Customs (Refund) vide F.No.CUS/RFD/243/2025-REF, OIO (R) No.1413/2025-26 dated 11.03.2026. In view of this, the relief sought in the present Writ Petition no longer survives for consideration. Wherefore, the Petitioner most respectfully seeks to withdraw the above Writ Petition in the interest of justice and equity." 2. In light of the same, petition is dismissed as having become infructuous. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR