Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Singh International Versus Commissioner of Customs (G) Mumbai

Period of limitation - Refund claim filed in terms of Notification No. 102/2007-Cus, dated 02.07.2010 within one year at ICD Dadri instead of CFS Mulund - Customs authority of ICD Dadri forwarded refund application to CFS Mulund but was rejected bein .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

[2015 (4) TMI 937 - CESTAT MUMBAI] based on the judgment of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. AIA Engineering Ltd. [2010 (9) TMI 555 - GUJARAT HIGH COURT], if the refund claim for the first time filed wit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Singh, Adv For the Respondent : Shri M K Mall, Asstt. Commr. (AR) ORDER Per Ramesh Nair The appeal is directed against the Order-in-Appeal No. 275/MCH/AC/CRARS/2012 passed by the Commissioner of Customs (Appeals) Mumbai-I. 2. The fact of the case i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd claim was rejected being time bared on the ground that at the time of receipt of refund application from ICD Dadri to CFS Mulund, the prescribed time limit was expired. 3. Shri Ashok Kumar Singh, Ld. Counsel for the appellant submits that the very .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

case of Commissioner of Central Excise Vs. AIA Engineering Ltd. 2011 (21) S.T.R. 367 (Guj.) held that if the refund claim for the first time filed within time before different authority it cannot be said that the filing of refund is time barred. 4. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issue is similar to the order cited by the Ld. Counsel. The Tribunal in the said order dt. 31.10.2014 in the appellant's own case held as follows: "6. I have carefully gone through the submissions made by both sides. I do find that the noti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dadri and Mulund. By mistake, their consultant filed these claims in question at Dadri. The said claims were forwarded after a few months by Customs to ICD, Mulund. There is no dispute on the fact that the claims were filed within the stipulated tim .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ities. A similar issue came up before the Gujarat High Court relating to Notification no. 41/2007-ST wherein also the requirement of filing refund before the jurisdictional Customs officer was stipulated. Hon'ble High Court considered the followi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version