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2021 (3) TMI 964 - HC - CustomsRefund of Special Additional Duty (SAD) - rejection on the ground that the refund claim was filed beyond the time limit of one year from the date of payment of duty and also on the ground that the sales invoice submitted by the appellant along with refund claim did not indicate charging of sales tax - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- The issue relating to limitation is a question of law to be considered and it is found that the assessee did not have an opportunity to place their submissions before the respondent before ever the order impugned in the said petition was passed. Not providing an opportunity of personal hearing would result in violation of the principles of natural justice, which would be one of the grounds to entertain a writ petition. Therefore, the matter remitted back to the respondent to reconsider the claim of refund only with regard to the aspect of limitation, as the legal position with regard to entitlement of refund - appeal allowed by way of remand.
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