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2023 (10) TMI 123 - AT - CustomsRefund of SAD - rejection on the ground that the declaration as stipulated under condition 2(b) of Notification No. 102/2007-Cus. not filed - other ground for rejection is that there is no finding in the Order-in-Original to the effect that the goods imported tally with the goods sold - HELD THAT:- The respondent has not filed cross objections or a written reply against the appeal. The issue involves determining the authority who has to decide on the merits of the refund claims. A question of the power to remand lies at the heart of the appeal. Delay in a decision on this issue does not help even the respondent in settling his claims. The matter can move forward on merits only when placed before the proper authority for consideration. Adjournments will only delay statutory relief. Hence the matter is decided based on the legal position that has evolved and the issues available on record, as applicable. Having original powers in matters related to assessment as per the statute, it was expected of the lower authority to examine and dispose of the matter on merits. The Commissioner (Appeals) was not vested with any powers to remand a matter under consideration with a direction for the issue to be reviewed once again and if necessary to file a fresh appeal under the Customs Act, 1962. The amendment brought out in the sections pertaining to the powers of the Commissioner (Appeals) vide Finance Act, 2001 w.e.f. 11.5.2001, is a part of a beneficial legislation to ensure that matters are disposed of quickly and must be respected. Similarly, the powers of the Commissioner (Appeals) being a statutory one he cannot act in breach of the provisions under which he functions. His powers are circumscribed by the conditions of the Customs Act 1962. The issues stands restored back to the Commissioner (Appeals) for a de novo decision - lower authority shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant-department and the respondent to state their case on merits both orally and in writing - appeal disposed off.
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