CESTAT Chennai dismisses refund appeals by London Rubber & TTK-LIG Ltd. for Cess payment on imported rubber

The Appellate Tribunal CESTAT, CHENNAI dismissed the appeals by M/s. London Rubber Co. (India) Limited and M/s. TTK - LIG Ltd. regarding the rejection of their refund claims for Cess paid on imported natural rubber. The Tribunal found that the refund claims were time-barred as there was no evidence of payment of Cess under protest, a crucial requirement. Despite no representation for the appellants and lack of adjournment requests, the Tribunal upheld the rejection of claims, emphasizing the importance of protesting payments. The appeals were dismissed due to the absence of proof of payments under protest, concluding the matter.

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Issues:
- Appeals against rejection of refund claims for Cess paid on imported natural rubber
- Time-barred refund claims
- Lack of representation for appellants

Analysis:
The judgment by the Appellate Tribunal CESTAT, CHENNAI, involved appeals by M/s. London Rubber Co. (India) Limited and M/s. TTK - LIG Ltd. against the rejection of their refund claims for Cess paid on imported natural rubber. The appeals were filed after the original authority rejected the claims as time-barred, a decision upheld by the Commissioner (Appeals), leading to the present appeals before the Tribunal.

Upon examination, it was noted that there was no representation for the appellants despite notice, and no request for adjournment was made. The Tribunal considered that the payments of Cess on the imported goods had not been made under protest, which is a crucial aspect in such cases. The grounds of appeals indicated that the refund claims were filed beyond the period of limitation prescribed under Section 27 of the Customs Act. Since there was no evidence of payment of Cess under protest, the rejection of the claims was deemed justified by the Tribunal.

The Tribunal emphasized that any protest registered in relation to earlier payments of Cess, not pertinent to the current appeals, did not impact the refund claims in question. As a result, all the appeals were dismissed by the Tribunal due to the absence of evidence supporting the payments of Cess under protest, rendering the refund claims time-barred and unsustainable in the absence of such proof. The judgment was dictated and pronounced in open court, bringing the matter to a close.

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