2019 (1) TMI 1571 - AT - Customs

Rectification of Mistake - Refund of SAD - N/N. 102/2007-Customs dated 14.09.2007 - HELD THAT - As per para-1 of Instruction F.No.390/Misc.116/2017-JC dated 4.4.2018, CBEC decided to omit para 2 of the instruction dated 17.12.2015 from File No.390/Misc./63/2010. This para introduced a sub-clause c in the instruction dated 17.08.2011 from F.No.390/Misc./ 163/2010-JC that was an exclusion clause that operated as exception to the general monetary limits. By this exemption, adverse judgement pertaining to the classification and refund issues, which are legal and /or recurring nature were to be contested irrespective of the amounts involved . The final order is recalled - appeal restored to its original number - The final hearing is fixed on 11.03.2019.

Summary

Issues:
Appeal dismissal under litigation policy regarding refund of Special Additional Duty of Customs (SAD) paid by the appellant under Exemption Notification No.102/2007-Customs dated 14.09.2007.

Analysis:
The judgment by the Appellate Tribunal CESTAT New Delhi, delivered by Hon'ble Mr. Anil Choudhary and Hon'ble Mr. Bijay Kumar, addressed the issue of appeals being dismissed under the litigation policy concerning the refund of Special Additional Duty of Customs (SAD) paid by the appellant under Exemption Notification No.102/2007-Customs dated 14.09.2007. During the proceedings, the Department's representative, Shri Sunil Kumar, appeared before the tribunal. The absence of the respondent's counsel was noted despite the notice. The Additional Registrar highlighted that the matter pertained to the dispute of refund of SAD and referred to the relevant instructions issued by the Central Board of Excise and Customs (CBEC). Specifically, the instruction dated 17.12.2015 was omitted as it introduced an exclusion clause for contesting adverse judgments related to classification and refund issues, regardless of the amounts involved. This exemption clause aimed to address legal and recurring nature issues. Consequently, the tribunal decided to recall the Final Order and restore the appeals to their original status for further proceedings. A final hearing was scheduled for 11.03.2019.

This judgment exemplifies the tribunal's adherence to the legal framework and procedural guidelines set forth by the CBEC. The decision to recall the order and reinstate the appeals underscores the importance of addressing legal and recurring nature issues, such as the refund of SAD, in a consistent and fair manner. The tribunal's action ensures that the appellant's case is given due consideration and a proper opportunity for a final hearing, emphasizing the principles of natural justice and procedural fairness in adjudicating tax-related matters.