9911796707
TMI Blog2023 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Telecom India Private Limited, New Delhi (respondent herein) had filed refund claims originally before the Commissioner of Customs, Import & General, New Delhi. Entertaining the view that the said claims pertain to Air Customs, Chennai, the same was forwarded to the Deputy Commissioner of Customs (Refunds), New Custom House, Chennai on 16.03.2012. Subsequently, the refund claims in question (pertaining to 10 Bills of Entry) came to be rejected by the Assistant Commissioner of Customs (Refunds) vide letter of communication in F. No. S.Misc/12/2011: Ref (Air) dated 30.03.2012 on the ground that the same were received after the expiry of one year and in contravention of the provisions of Notification No. 102/2007-Cus. dated 14.09.2007, as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing before the wrong jurisdiction as the date of claim. 4.2 The respondent has not filed cross objections or a written reply against the appeal hence the matter is decided based on the legal position as applicable. The respondents had in their plea before the Commissioner (Appeals) relied upon the judgment of the Hon'ble High Court of Delhi in Modi Rubber Ltd Vs UOI [1997[19] RLT 479] and Hon'ble Apex Court in Peria Karamlai Tea & Products Co. Ltd Vs Collector [1996 (88) ELT A127 (SC)] that when substantive compliance of the procedural requirement is not in doubt, the same should be interpreted liberally in order not to defeat the benefit. 5. It is not disputed by Revenue that the respondent has filed the refund claim before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time limit. The Hon'ble Apex Court in The State of Jharkhand and others v. Brahmaputra Metallics Ltd and others [2021 (1) SCJ 131] held that a decision taken in an arbitrary manner contradicts the principle of legitimate expectation. An authority is under a legal obligation to exercise the power reasonably and in good faith to effectuate the purpose for which power stood conferred. 5.1 Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting that the appellant had filed the claim before the department on time, albeit at a wrong jurisdiction cannot be approved. In the facts and circumstances of this issue we agree with the decision of the Commissioner (Appeals) who based ..... X X X X Extracts X X X X X X X X Extracts X X X X
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