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2019 (3) TMI 1530 - AT - CustomsRefund of SAD - rejection on the ground of time-barred - N/N. 102/2007-Cus. - Held that:- The date of filing of application before the Dadri Commissionerate is to be taken for the purpose of computation of refund claim on SAD - Another aspect which is required to be placed on record is inaction of the departmental authorities on the said refund application filed in Dadri Commissionerate, for which five months were unnecessarily wasted and had it been the jurisdictional authority, Government of India would have been burdened with payment of interest on late disposal of the refund claim. No finding is available in the order of the Commissioner (Appeals) as to why such application was forwarded after more than 5 months after payment of SAD has been wrongly made to Dadri authorities and on that count the applicant would suffer the financial loss when the fault lies at the end of the departmental authority in not acting upon properly. The appellant is entitled to get refund of ₹ 12,62,790/- paid on SAD along with applicable interest and the respondent-department is directed to pay the same within three months from the date of communication of this order - appeal allowed - decided in favor of appellant.
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