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2021 (12) TMI 362 - AT - Customs


Issues:
1. Refund claim rejected on the ground of not challenging the assessment of bill of entry.
2. Refund claim considered time-barred by the Learned Commissioner (Appeals).
3. Applicability of challenging the assessment of bill of entry for claiming refund of differential Anti-Dumping Duty (ADD).
4. Orders of the adjudicating authority and the Commissioner (Appeals) traveling beyond the scope of the Show Cause Notice.
5. Entitlement of the appellant for the refund based on factual aspects and previous similar cases.

Analysis:
1. The appellant filed bills of entry and paid Anti-Dumping Duty @ 10.35 per kg for goods imported. The duty rate was later reduced retrospectively, leading to a claim for a refund of excess duty paid. The adjudicating authority rejected the claim for not challenging the bill of entry assessment, which was deemed beyond the scope of the Show Cause Notice.

2. The Learned Commissioner (Appeals) considered the refund claim as time-barred, although no time limit was specified in the relevant Customs Tariff Act provision for claiming the refund. The appellant filed the claim promptly after the duty rate reduction notification, within a reasonable timeframe of one year.

3. The issue of challenging the bill of entry assessment for claiming ADD refund was examined. The appellate authority highlighted that as per Section 9A sub-section (2) clause (b) of the Customs Tariff Act, there is no explicit requirement to challenge the assessment for claiming a refund. Previous judgments were cited to support this interpretation.

4. Both the adjudicating authority and the Commissioner (Appeals) were criticized for going beyond the charges in the Show Cause Notice, rendering their orders unsustainable. The judgment emphasized the importance of sticking to the foundation laid by the Show Cause Notice in legal proceedings.

5. The appellant's entitlement to the refund was upheld based on the absence of a time limit for filing the claim and the provision in the Customs Tariff Act. Previous instances where similar refunds were granted by the department at other ports were cited to support the appellant's case. The judgment allowed the appeal by remanding the case to the adjudicating authority for processing the refund based on the observations made.

 

 

 

 

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