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2004 (12) TMI 483 - AT - Central Excise
Issues:
Claim for refund under Notification No. 64/93-C.E., dt. 28-2-1993 as amended - Rejection due to delay in issuing required certificate - Condonation of delay in refund claim. Analysis: The case involved a claim for a refund of Rs. 17,183 under Notification No. 64/93-C.E., which provided for a further exemption in cases where a saloon car, after clearance, was registered for use solely as a taxi. The claim was rejected because the certificate required under the notification was issued beyond the stipulated three-month period from the date of clearance of the saloon car. The certificate, which should have been issued by 6-7-1995, was instead issued on 11-7-1995, five days after the prescribed deadline. The Appellate Tribunal, after hearing both sides, disagreed with the Commissioner (Appeals) who held that the delay in the refund claim was not condonable as the request for condonation was made only in response to a show cause notice. The Tribunal found the appellants' explanation for the delay satisfactory. The appellants attributed the delay to the lack of proper and prompt instructions from their dealers, through whom the saloon car was sold. The Tribunal accepted this explanation, holding that the delay in obtaining the required certificate had been adequately explained, making the appellants eligible for the refund. Consequently, the impugned order was set aside, and the appeal was allowed. This judgment highlights the importance of considering explanations provided by appellants in cases of delay, especially when external factors beyond their control contribute to the delay. The Tribunal emphasized the need for a thorough assessment of the circumstances leading to the delay and the reasonableness of the explanations provided before rejecting refund claims solely based on procedural grounds. The decision underscores the principle of fairness and the importance of considering all relevant factors in determining the eligibility for refunds under statutory notifications.
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