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2016 (5) TMI 1338 - CESTAT MUMBAIRefund claim - bank guarantee furnished in compliance with N/N. 49/2000-Cus., dated 27th April, 2000 for imports under the Export Promotion Capital Goods (EPCG) scheme that had been prematurely encashed by the proper officer of Customs without awaiting the Export Obligation Discharge Certificate (EODC) under consideration with the competent licensing authority - it was the claim of Revenue that there is no record of application for refund dated 2nd October, 2009 having been received in the Customs House. Held that: - This is a matter that can be resolved on the facts available in the records. Appellant has furnished the application for refund submitted to New Customs House Mumbai along with the covering letter. I find from the covering letter that there is a clear date stamp on it. The date of the stamped acknowledgement of receipt by the EPCG unit is 20th October, 2009 and the endorsement states clearly that ‘copy of EODC not received.’ - Failure to enclose discharge certificate is, undoubtedly, a deficiency and may render the application incomplete but it does not detract from the existence of the refund application. The acknowledgement with date stamp authenticates the application. The application was certainly made within time. Appeal allowed - decided in favor of appellant.
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