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TMI BlogNo question of limitation arise when application filed after a long time for persuasion of sanctioned refund claimX X X X Extracts X X X X X X X X Extracts X X X X ..... No question of limitation arise when application filed after a long time for persuasion of sanctioned refund claim X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court, Madras in the case of Commissioner of Customs Vs. SPIC Ltd. [2014 (12) TMI 1121 - Madras High Court] on following issue: Issue: Whether the question of limitation arises when application filed after a long time for persuasion of sanctioned refund claim? Facts and background: In the instant case, SPIC Ltd. ("the Assessee") filed two refund applications dated October 26, 1990 and Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2, 1991 ("First Application") seeking refund of excess duty paid which were dismissed by the Original Authority. Being aggrieved, the Assessee preferred an appeals before the Commissioner (Appeals), which were allowed in favour of the Assessee, sanctioning the refunds vide Orders dated June 14, 1993 and October 30, 1996. Thereafter, at the behest of the Department, the Assessee again filed tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o separate refund applications both dated August 14, 2000 ("Second Application") which were rejected by the Original Authority stating that Second Application have been filed belatedly. On appeals being filed before the Commissioner (Appeals), the Commissioner (Appeals) confirmed the rejection of the refund claim filed. Thereafter, the Hon'ble Tribunal decided the matter in favour of the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , against which the Revenue preferred an appeal before the Hon'ble High Court of Madras on the ground that the Order of the Tribunal allowing the refund claim of the Assessee after the expiry of seven years is contrary to the time limit fixed by Section 27(1) of the Customs Act, 1962 ("the Customs Act"). Held: The Hon'ble High Court of Madras relying upon the decision of the Apex Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Mafatlal Industries Ltd. Vs. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] held that when there is no provision for filing a Second Application, the question of limitation does not arise. Further, the time limit under Section 27(1) of the Customs Act is for the First Application and the appeal is a continuation of the original proceedings and therefore there can be no limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the proceedings pursuing the refund claim. Accordingly, the Order of the Hon'ble Tribunal was upheld and the matter was decided in favour of the Assessee. Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us. Thanks and Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Delhi: Flat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase - I, Delhi - 110091, India Desktel: +91-11-22757595/ 42427056 Mobile: +91 9810604563 Chandigarh: H.No. 908, Sector 12-A, Panchkula, Haryana - 134115 Kolkata: Ist Floor, 10 R G Kar Road Shyambazar, Kolkata - 700 004 Email: [email protected] Web: www.a2ztaxcorp.com Disclaimer: The contents of this document are solely for informat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional purpose. It does not constitute professional advice or recommendation of firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this newsletter in the respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive scenarios. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission. X X X X Extracts X X X X X X X X Extracts X X X X
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