IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 4TH SEPTEMBER 2008 / 13TH BHADRA 1930 WP(C).No. 26836 of 2008(T) -------------------------- PETITIONER: ------------ ASPINWALL TECHNOLOGIES LTD., 50/926/A1-A5, DEVANKULANGARA, EDAPPALLY P.O., COCHIN - 682 024, REPRESENTED BY ITS DIRECTOR, T.R.RADHAKRISHNAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 2. THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WELLINGDON ISLAND, COCHIN - 682 009. 3. THE ASSISTANT COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WELLINGDON ISLAND, COCHIN - 682 009. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR FOR R THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No.26836 of 2008 ================== Dated this the 4th day of September, 2008 J U D G M E N T The petitioner is aggrieved by Exts.P7 and P9 letters, whereby the 3rd respondent decided that the petitioner has to file appeal against the original assessment prior to claiming refund from the department when there is no formal assessment order to be challenged by the petitioner. The petitioner submits that in so far as no final assessment order has been issued to the petitioner they are not in a position to file any appeal. The only thing that they can do is to file an application for refund of the excess duty, which they have claimed to have paid. Accordingly, they have submitted Ext.P6 application for refund. The petitioner seeks a direction to the 3rd respondent to consider Ext.P6 application of refund of duty, on merits. 2. I have heard the learned Assistant Solicitor General also. 3. I am of opinion that when a refund application is submitted by a party, the 3rd respondent has a duty to consider w.p.c.26836/08 2 and pass orders on the same either way, expeditiously. Accordingly, I dispose of this writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P6 refund application, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment, by a reasoned order which can be taken in appeal by the petitioner before the appropriate authority, if the same is against the petitioner. The petitioner shall produce a copy of the writ petition along with a certified copy of this judgment before the 3rd respondent for compliance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge