Home Case Index All Cases Customs Customs + AT Customs - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 1209 - AT - CustomsWhat is the correct date for filing of the refund claim - Whether the date should be taken as 11.1.2013 as contended by the appellant herein or 28.11.2013 which is the date of resubmission of the application by the appellant or whether 12.11.2014 as decided by the adjudicating authority - Held that:- the appellant had filed refund claim dt.11.1.2013 on 23.1.2013. A claim for refund which is wanting certain documents and particulars cannot be a reason to hold that the claim was not filed within time. The conclusion arrived at by the Commissioner (Appeals) holding that the appellant had filed the refund claim only on 17.9.2014 which was received in this case on 9.10.2014 is based on OIO. and has been filed beyond the stipulated period of one year from the date of issue of the OIO for final assessment, is in my opinion not correct. The consequential rejection of the appeal as time barred under Section 27 of the Customs Act, 1962 is also incorrect. The Hon'ble Madras High Court in the case of Sashun Pharmaceuticals Ltd. Vs Jt. Secretary, M.F. (D.R), New Delhi [2013 (8) TMI 200 - MADRAS HIGH COURT] has held that original filing of the claim is to be reckoned for the purpose of limitation. Therefore, the finding that claim of refund is time barred is contrary to the judgement of the Hon’ble Madras High Court and is therefore set aside. The matter is being remanded to the original authority to examine the aspect of unjust enrichment. - Appeal allowed by way of remand
|