9911796707
|
Home
Issues:
- Appeal against dismissal of refund claim and interest calculation. Analysis: The appeal was filed against the dismissal of the appellant's claim for refund and interest calculation. The Department had sanctioned the refund claim and interest amounting to Rs. 13,165. However, the appellant did not appeal against the order of interest sanction but instead sought clarification on how the interest was calculated. The Department clarified that the interest was calculated at 6% per annum for 221 days. Dissatisfied with this explanation, the appellant appealed to the Commissioner (Appeals) against the clarification letter dated 23-11-04. The Commissioner dismissed the appeal, stating that the letter did not constitute a speaking order or a decision under the Customs Act against which an appeal could be filed. Upon considering the submissions and reviewing the records, it was noted that the appellant failed to appeal against the original order sanctioning interest on 17-6-04. The Commissioner (Appeals) was justified in rejecting the appeal against the clarification letter dated 23-11-04 since no appeal was made against the initial order. The absence of an appeal against the original order meant that the subsequent clarification letter could not be challenged separately. Therefore, the Commissioner's decision to dismiss the appeal was upheld based on the lack of appeal against the initial interest sanction order. In conclusion, after examining the facts and circumstances of the case, the judge found no grounds to interfere with the Commissioner's decision. Consequently, the appeal against the dismissal of the refund claim and interest calculation was dismissed. The order was dictated in the open court, bringing the legal proceedings to a close.
|
