2023 (3) TMI 1362 - HC - Customs

Refund of the Special Additional Duties of Customs (SAD) - rejection on the sole ground that the same were barred by the limitation - no SCN issued before rejection of appeals - principles of natural justice (audi alterem partem) - HELD THAT - The issue decided in the case of M/S. S.K. ENTERPRISES VERSUS ASSISTANT COMMISSIONER OF CUSTOMS (REFUND) ICD TUGHLAKABAD NEW DELHI. 2023 (2) TMI 1138 - DELHI HIGH COURT where on similar issue matter was remanded as no SCN was issued before rejection of appeals and thus no reasonable opportunity to meet the objections regarding any alleged discrepancies in the refund claims was provided. The order impugned in the present appeal is set aside and the matter is remanded to the Tribunal to dispose of the same - Appeal disposed off by way of remand.

Summary

Issues involved: Application for early hearing, Identical orders in multiple appeals, Remand to Tribunal for expeditious disposal

The application for early hearing was allowed by the court based on the reasons stated in the application. The order impugned in the present appeal was found to be identical to the orders in other appeals which were disposed of by a common order. The learned counsels for both parties agreed that the issue involved in the present appeal was the same as in the other appeals, and therefore, the present appeal should also be disposed of in terms of the common order. Consequently, the order impugned in the present appeal was set aside, and the matter was remanded to the Tribunal for expeditious disposal, with a deadline set for the Tribunal to decide on or before 28.04.2023. The appeal was then disposed of accordingly, and a scheduled hearing was canceled.