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2016 (8) TMI 1515 - HC - Central ExciseRejection of refund claim/export rebate - rejection on the ground of time limitation - appeal initially filed before wrong forum - allegation that claim apparently made to the wrong Maritime Commissioner; instead of filing it before the appropriate jurisdictional Commissioner, i.e., in Bhiwadi or in Delhi where the exports took place - HELD THAT:- In this case, what the petitioners were seeking was neither revisional nor appellate relief. Rather they were seeking a benefit which was admissible to them in terms of a Statute and the Notifications issued thereunder. That they were liable to pay customs duty for the imports made is not disputed; that for such imports upon export of the ultimate produce, they were entitled to revision/rebate is also not in dispute; it is rather an entitlement. This rebate was premised upon sound public policy, i.e., encouragement of export on foreign exchange earnings. Such being the case, the considerations as well as the construction to be placed upon Section 11B which applies to all manner of refunds - whether it is in case of excess payment of duty, amounts payable where no duty is leviable or in the case of refund unrelated to levy per se would vary. In a case where refund is claimed on account of the entitlement of an application under some scheme which is conceived in the larger public interest, strict adherence to the principle that an application made within the period of time to the wrong authority but subsequently filed before the correct authority would still be considered time-barred, in our opinion, acts very unreasonably. In the case of M.P. Steel Corporation v. Commissioner of Central Excise, [2015 (4) TMI 849 - SUPREME COURT] has surveyed the law on the subject - including Parson Tools - and concluded that the period from the cause of action till institution of appellate or revisional proceedings from original proceedings - which proved to be abortive appeal should be excluded. The refund claims should have been adjudicated as if they had been originally filed before the authorities having jurisdiction. That rebate was premised on the basis of jurisdiction, primarily applicable for assessment is a matter of convenience in the circumstances of the case - Petition allowed.
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