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2017 (2) TMI 239 - AT - CustomsWhether the Appellant had a right to file an appeal before the Commissioner (Appeals) against a mere communication/letter dated 10.6.2014? - Held that: - Section 128 of the Customs Act, permits an appeal to be filed before the Commissioner (Appeals) against any decision or order passed by an officer of Customs. The words any decision are very wide in their amplitude and would cover a decision holding that the refund applications premature. Such a view is undoubtedly a decision affecting the right of the affected party and is therefore appealable. Whether the Commissioner (Appeals) was right in upholding the view of the Asst. Commissioner that the refund application were premature in view of the pendency of the Show Cause Notices? - Held that: - once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application one way or the other. The refund application can either be rejected or allowed in part or in full - The provisions of Section 27 do not entitle the refund sanctioning authority to return the refund application by terming the same to be premature - Therefore the action of the Asst. Commissioner in terming the application as premature is really an act of refusal to exercise a statutory duty to decide upon the refund application one way or the other. For this reason also, the order of the lower authorities is untenable - matter remanded to Asst. Commissioner to decide the matter afresh. Appeal allowed by way of remand.
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