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2019 (2) TMI 218 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.9.2007 - rejection on the ground of time limitation - Held that:- The appellant has filed the refund on 24.5.2012. The due date for filing the refund claim is 26.5.2012. The letter dated 12.11.2012 issued by the Deputy Commissioner of Customs (Refunds), Sea Cargo Commissionerate to Air Cargo Commissionerate indicates that the Sea Cargo Commissionerate has received the refund claim on 24.5.2012 - It is seen that the Sea Cargo Commissionerate has slept over the refund claim for almost six months without rejecting or returning the same to the appellant for want of jurisdiction. On receipt of the refund claim, which is filed before wrong jurisdiction, the officer concerned ought to have intimated the appellant to file before the correct jurisdiction. The department having slept over the refund claim for almost six months and thereafter rejecting the same alleging that it is time-barred is unjustified - the appellant has filed the refund claim within the due date before the department. When it has been transferred to the correct Commissionerate (Air Cargo Commissionerate), the Assistant Commissioner of Customs (Refunds) ought to have considered the same on merits. The matter is remanded to the Assistant Commissioner (Refunds), Air Cargo Commissionerate for processing the refund as per law within a period of four weeks from the date of receipt of this order - appeal allowed by way of remand.
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