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TMI Blog2024 (10) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) TMI 814 - CESTAT MUMBAI] had held against the customs authorities even as far back as the date of import. There is no doubt that excess collection of duties of customs had been enforced at the time of import with no regard to the decision. Compounding that lack of judicial discipline, the claim for refund was disposed off on procedural grounds of non-furnishing of documents required to process the claim and upheld for no further reason than that the obligation under section 27A of Customs Act, 1962 devolve interest liability. That a tax administration, bound by a statute, woke up to the consequences of keeping an application pending beyond three months after corresponding for over a year and half about the incompleteness thereof and depl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the first appellate authority for alleged failure to furnish documentation, such as bills of entry, duty payment challans, evidence of bar of unjust enrichment having been overcome, certified balance sheet, import invoice and airway bill, and of their plea for deferment owing to pendency of dispute before the Hon ble Supreme Court on the ground that section 27A of Customs Act, 1962 required claim to be disposed of within three months. The jurisdictional Assistant Commissioner of Customs had noted the absence of these documents and that there was no scope for entertaining refund claims except by of setting aside of assessment orders through appellate mechanism. 2. The appellant sought refund of ₹ 4,03,75,333, discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification by the Tribunal in Videocon Industries v. Commissioner of Central Excise, Aurangabad [2009-TIOL-653-CESTAT-MUM], sought re-assessment of the bills of entry by letter dated 27th July 2009. Further communications thereafter also indicate that assessments were made provisional and payment effected under protest or, at least, that was the belief entertained by appellant. 4. After filing of refund claim, and correspondence thereupon, the appellant was issued with communication dated 17th September 2011 about documentary deficiencies that was responded to on 4th October 2011 thus We would therefore request you to kindly keep our refund application alive so that necessary documentary requirements called by your good office would be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending beyond three months after corresponding for over a year and half about the incompleteness thereof and deployed such jeopardy as cause for not awaiting compilation of the documentation by the appellant is strange indeed. An incomplete application does not trigger the consequences apprehended by the first appellate authority. 6. The compulsions of the appellant are all too apparent. Fastened with a duty liability contrary to judicial determination by the Tribunal, and deprived of order issued under section 17(5) of Customs Act, 1962, which could have been cause of action to initiate appellate recourse combined with not being a disputant in the appeal pending before the Hon ble Supreme Court on the very classification, and the possibili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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