TMI Blog2018 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... issionerate would have issued a SCN proposing to reject the refund claim on the ground of jurisdiction. Without putting notice to the appellants in regard to jurisdiction, the same has been dismissed. This is blatant violation of Natural Justice - appeal allowed - decided in favor of appellant. - C/42368/2015 & C/42369/2015 - A/43414-43415/2017 - Dated:- 21-12-2017 - Ms. Sulekha Beevi, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.102/2007-Cus. dated 14.09.2007. Against the said order of rejection of refund claim, the appellants filed appeal before the Commissioner (Appeals), who vide order impugned herein dismissed the appeal. Thus, appellants are now before the Tribunal. 2. On behalf of the appellants, Ld. Counsel Shri M. Karthikeyan submitted that the reason for rejecting refund claim is that the same has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taken back the refund claims and filed it before the proper authority. After passing of time, the appellants now cannot file the refund claim before the Air cargo, Customs as it would be hit by limitation. Instead of issuing a SCN, putting forward the wrong jurisdiction or returning the refund claim directing the appellant to present it before the proper authority, the refund sanctioning authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by him that though the appellant prayed before the first appellate authority to set aside the rejection of refund claim and allow the appellants to file the refund claim before the proper authority and to direct the proper authority to entertain the refund claim on merits, the same was not considered. 3. The LD. AR, Shri R. Subramaniyam, reiterated the grounds of appeal. He submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim before the proper authority. The Seaport Commissionerate would also have issued a SCN proposing to reject the refund claim on the ground of jurisdiction. Without putting notice to the appellants in regard to jurisdiction, the same has been dismissed. This is blatant violation of Natural Justice. Other refund claims have been allowed. Order-in-Original shows that the refund sanctioning auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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