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Issues:
1. Claim for refund of duty paid on goods used for captive consumption. 2. Rectification of mistake application filed by Revenue. 3. Miscellaneous application seeking directions for refund and interest payment. 4. Inherent powers of the Tribunal to make certain orders. Analysis: 1. The Tribunal initially held that the claim for refund of duty paid on goods used for captive consumption was not barred by unjust enrichment, citing a High Court judgment. However, this decision was overturned by the Supreme Court subsequently. The Tribunal, in response to a rectification of mistake application by the Revenue, maintained that a subsequent higher forum judgment reversing their decision does not render their original order erroneous. The Larger Bench of the Tribunal also concurred with this view in a separate decision. 2. M/s G.S.F.C filed a miscellaneous application seeking directions for the Jurisdictional Commissioner to comply with the Tribunal's order for refund. The Tribunal directed the Commissioner to file submissions on the applicant's pleas and cautioned that failure to provide logical grounds would result in acceptance of the applicant's submissions. The Tribunal clarified that interest on delayed refund falls under Section 11BB of the Act, and applicants entitled to it should apply directly to the Commissioner. 3. During the hearing, the Respondent Commissioner had not filed any submissions as directed. The Tribunal, while hearing an appeal on the inherent powers of the Tribunal to make orders in furtherance of their decisions, decided that the application did not need to wait for the appeal outcome. Referring to Rule 40 of the CEGAT (Procedure) Rules, the Tribunal asserted its authority to issue directions to departmental authorities arising from its powers under Section 129B (1) of the Customs Act, 1962. Consequently, the Tribunal directed the Jurisdictional Commissioner to grant the refund and report compliance by a specified date.
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