2016 (5) TMI 736 - AT - Customs

Refund - Entire set of documents with the correlation of the goods sold as per goods arrived submitted but not considered by either of the authorities below - Held that - once the documents stated above are on record it is the duty of the authority to give proper finding on each document which is claimed to be supporting document for the refund and pass appropriate order. When that is not done that has resulted in violation of natural justice. Violation of natural justice goes to the root of the matter which is incurable at the appellate stage. Learned Commissioner (Appeals) is directed to afford reasonable opportunity of hearing to the appellant and upon hearing on each document available on record, shall pass appropriate order. Also learned Commissioner (Appeals) having co-extensive and co-terminus power shall examine the entire matter threadbare and shall pass the order without sending the matter back to the adjudicating authority.

Summary

Issues:
Refund of additional Customs duty denied and delayed; Violation of natural justice in considering supporting documents for refund; Proper redressal machinery at the level of Chief Commissioner; Remand of the matter by Commissioner (Appeals).

Analysis:
The judgment addresses several key issues. Firstly, it highlights the concern regarding the denial and delay of the refund of additional Customs duty by the Department, emphasizing the need for a proper redressal mechanism at the level of the Chief Commissioner to resolve such issues promptly. The Tribunal directs the Chief Commissioner to take necessary actions expeditiously to address the grievance raised by the appellant.

Secondly, the judgment delves into the issue of violation of natural justice in the consideration of supporting documents for the refund. The Tribunal notes that the documents submitted by the appellant were not adequately considered by the authorities below, leading to a violation of natural justice. It emphasizes that the authorities must provide a proper finding on each document claimed to support the refund and pass an appropriate order based on a thorough examination of the evidence presented.

Furthermore, the judgment addresses the issue of remand of the matter by the Commissioner (Appeals). The Tribunal clarifies that the law does not expect repeated remands of the case and directs the Commissioner (Appeals) to examine the entire matter comprehensively without sending it back to the adjudicating authority. This directive aims to streamline the adjudication process and ensure a timely resolution of the dispute without unnecessary delays.

In conclusion, the judgment underscores the importance of upholding principles of natural justice, expediting the resolution of refund grievances, and ensuring a thorough examination of all relevant documents in the adjudication process. The directions provided by the Tribunal aim to promote efficiency, fairness, and procedural propriety in the handling of customs duty refund cases.