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2019 (5) TMI 1578 - AT - CustomsRefund of excess duty paid - import of palm acid oil - denial on the ground that the appellant has failed to produce any document to establish that the existence of duty paid by them has not been passed on to any person - It has also been prayed that the matter may be remanded to the learned Commissioner to decide the Appeal afresh - HELD THAT - It is appropriate to remand the matter to the learned Commissioner to decide the Appeal afresh after taking into consideration the aforesaid decision of the Tribunal in the matter of M/S SURENDRA INDUSTRIES VERSUS CC, JAIPUR 2018 (4) TMI 978 - CESTAT NEW DELHI where it was held that rejection of refund application by the authorities below, on the ground that the assessment order has not been challenged, cannot be sustained. Appeal allowed by way of remand.
Issues:
1. Entitlement for refund claim of excess duty paid on palm acid oil imported in 2012. Analysis: The appeal in question was filed against the Order dated 11.07.2018 passed by the Commissioner(Appeals), Central Excise and Central Goods and Service Tax, Jaipur. The main issue revolved around the appellant's claim for a refund of &8377; 5,55,933 on the grounds of having paid excess duty on palm acid oil imported in 2012. The refund claim was rejected as the appellant failed to provide documentation proving that the excess duty paid was not passed on to any other party. The Tribunal noted that a similar issue had been addressed in a previous decision, Customs Appeal No. 60303 of 2013-SM, titled M/s Surendra Industries Vs. C.C.E., Jaipur. The appellant had not presented this decision before the Commissioner during the initial proceedings. Therefore, the Tribunal decided to remand the matter back to the Commissioner to reconsider the appeal in light of the previous decision involving M/s Surendra Industries. The Tribunal allowed the appeal by way of remand, emphasizing the need for the Commissioner to take into account the earlier Tribunal decision in their fresh assessment of the case.
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