9911796707
|
Home
Issues involved: Refund claim rejection u/s Priya Blue Industries Ltd. v. Commissioner case and time-barred claim.
In the case before the Appellate Tribunal CESTAT BANGALORE, the issue involved was the rejection of refund claims by the Original Authority based on two grounds. Firstly, the assessment was not challenged by the appellants, citing the Priya Blue Industries Ltd. v. Commissioner case, which deemed the refund claim inadmissible. Secondly, the refund claim was considered time-barred as it was not filed within the statutory period. The learned advocate for the appellant, a renowned Institute namely Indian Institute of Science, argued that the failure to claim the benefit of exemption notification under Customs Notification No. 51/96 at the time of import was due to a clerical error. He referenced the Aditya Birla Nuvo Ltd. v. CC, Bangalore case, where it was held that the filing of a refund claim itself constitutes a challenge to the assessment order. The advocate contended that the clerical error could be corrected u/s Section 154 of the Customs Act at any point in time, and the Priya Blue case should not be applicable in this scenario. Upon careful consideration, the Member (T) found that the Original and Appellate Authorities did not address the appellant's submission regarding the clerical error preventing the refund claim. It was also noted that the claims were filed within the statutory limits, contrary to the finding that they were time-barred. In the interest of justice, the matter was remanded to the Original Authority for a de novo decision within two months, with the appellants given an opportunity for a personal hearing and required to produce all evidence relied upon. This judgment highlights the importance of considering all aspects of a case, including clerical errors and statutory timelines, in determining the admissibility of refund claims and ensuring a fair opportunity for parties to present their case before the authorities.
|
