WP No. 19526 of 2026 __________ Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-06-2026 CORAM THE HON'BLE MR JUSTICE M.DHANDAPANI WP No. 19526 of 2026 and WMP.No.20806 of 2026 M/s. Daebu automotive Seat India Pvt Ltd. represented by its authorized signatory Mr Yoon Hong Yeol No. 492,Mannoor village, Vallarpuram post, sriperambadur Taluk , kanchipuram District ..Petitioner(s) Vs 1. The commissioner of customs Chennai II (Imports) Commissionerate, Customs House, No. 60 Rajaji Salai, Chennai 01 2. The Assistant commissioner of customs(Refunds II) Chennai II (Imports) commissionerate, customs house, No. 60, Rajaji salai, Chennai-600001 ..Respondent(s) Writ Petition is filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records of the second respondent pertaining to his impugned order in Order- in- original No 117249/ 2026 dated 6.01.2026 and quash the same in sofar as it denies interest on the refunded amount and consequently direct the respondents to grant interest at 12 percent per annum from the date of deposit till the date of refund more particularly within a time frame as may be stipulated by this Honble court. https://www.mhc.tn.gov.in/judis WP No. 19526 of 2026 __________ Page2 of 5 For Petitioner(s): Mr.J.Pooventherarajan For Respondent(s): Mr.M.Santhanaraman, Sr.Standing Counsel, for respondent ORDER The writ petition has been filed seeking to quash the order passed by the second respondent dated 6.01.2026 and consequently direct the respondents to grant interest at 12 percent per annum from the date of deposit till the date of refund. 2. When the matter came up for hearing, the learned counsel appearing for the petitioner submitted that there is an effective appeal remedy available before the first respondent as against the order passed by the second respondent. Hence, this Court may permit the petitioner to file appeal before the appellate authority. 3. Heard the learned counsel on either side and perused the materials available on record. 4. Considering the limited request sought for by the petitioner, this Court , without interfering with the impugned order, permits the petitioner to file appeal before the appellate authority within a period of two weeks from the https://www.mhc.tn.gov.in/judis WP No. 19526 of 2026 __________ Page3 of 5 date of receipt of a copy of this order. Upon receipt of such appeal, the concerned officer shall consider the same and pass appropriate orders, on merits, as expeditiously as possible. 5. With the above directions, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 12-06-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rli To 1. The commissioner of customs Chennai II (Imports) Commissionerate, Customs House, No. 60 Rajaji Salai, Chennai 01 2. The Assistant commissioner of customs(Refunds II) Chennai II (Imports) commissionerate, customs house, No. 60, Rajaji salai, Chennai-600001 https://www.mhc.tn.gov.in/judis WP No. 19526 of 2026 __________ Page4 of 5 M.DHANDAPANI, J. rli WP No. 19526 of 2026 12-06-2026 https://www.mhc.tn.gov.in/judis WP No. 19526 of 2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis