9911796707
|
Home
Issues involved: Refund of CESS paid on export of peanut butter, limitation period for claiming refund.
Refund Application and Limitation Period: The appellant paid CESS on export of peanut butter from 1-4-2001 to 26-12-2004 and later filed a refund application on 5-3-2005. Part of the refund was granted, but the remaining amount was rejected citing limitation. The appellant argued that the correct limitation period should be as per the Limitation Act due to ignorance of law on both sides. Reference was made to judgments like Salonah Tea Company Ltd. v. Suptd. of Taxes, Indo-Nippon Chemical Co. Ltd. v. UOI, and Heavy Engg. Corpn. Ltd. v. UOI to support the contention that the applicable limitation is 3 years. It was also emphasized that the collection of CESS was done without the authority of law. Statutory Authority and Time Limit: The SDR contended that statutory authorities like the Dy. Commissioner, Commissioner (Appeals), and the Tribunal are bound by the limitation prescribed under the Customs Act. Refund claims beyond the statutory limit cannot be entertained, as established by judgments such as Miles India Ltd. and Doaba Cooperative Sugar Mills. The Commissioner rejected the refund application beyond the prescribed time limit based on Supreme Court rulings, and it was reiterated that the Tribunal, being a statutory authority, cannot exceed the time limit set by the statute. Decision: The impugned order was upheld, and the appeal for refund was rejected. The Tribunal affirmed the rejection of the refund claim beyond the stipulated time limit, in line with the statutory provisions and previous judicial decisions.
|
