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ATC TIRES PRIVATE LIMITED vs. JOINT COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Raghavanramabadran
Lakshmi Kumaran
Sridharan Attorneys
Res. Counsel
S.ragaventhre

Petitioner / Applicant

ATC TIRES PRIVATE LIMITED
Respondent JOINT COMMISSIONER OF GST & CENTRAL EXCISE (APPEALS) AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 8, 2022
Order No.

W.P(MD) No.949 of 2022

Citation

2022(3) TAXREPLY 5691
Original Order
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ORDER

The petitioner herein has challenged the impugned Order-in- Appeal No.151/2021-JC [GSTA] dated 17.10.2021 passed by the first respondent Joint Commissioner of GST and Central Excise [Appeals]. 2. By the impugned order, the Joint Commissioner of GST and Central Excise [Appeals], has dismissed the appeal filed by the petitioner against order in Refund Order No.16/2021-2022, dated 16.08.2021, passed by the second respondent herein. 3. The brief facts of the case are that the petitioner has two manufacturing units in India. One of the units of the petitioner is the Special Economic Zone Unit (SEZ), at Gangaikondan Village, Tirunelveli District in respect of which we are concerned in the present writ petition and the other an Export Oriented Unit [EOU], at Dahej in the State of Gujarat. 4. The petitioner's SEZ Unit is engaged in the manufacture of Tyres, Flaps, and Tubes at Gangaikondan Village, Tirunelveli District. It is submitted that in addition to physical export of ....

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