Jurisdictional objection in drawback claim remanded for fresh decision on competent authority and merits

The appellate order was set aside because the jurisdictional objection on the competent authority to examine the drawback claim had not been adjudicated in the order under appeal. As the dispute on jurisdiction remained unexamined, the matter could not be finally decided on the existing record. The case was remanded for fresh adjudication of the jurisdictional issue, and, if required, reconsideration of the drawback claim on merits in accordance with law. The Board's circular cited by the Revenue could be taken into account during the fresh decision-making process, subject to the applicable legal provisions.

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Issues: Whether the impugned appellate order was liable to be set aside and the matter remanded for decision on the Revenue's jurisdictional objection as to the competent authority for examining the drawback claim.

Analysis: The jurisdiction of the appellate authority, though challenged in the appeal, had not been the subject of adjudication in the order under appeal. Since the contested question whether the authority had jurisdiction to decide the drawback matter itself had not been examined, the matter could not be finally concluded on the existing record. The proper course was to set aside the order and remit the matter so that the jurisdictional objection and, if necessary, the claim on merits could be decided afresh. The Board's Circular referred to by the Revenue could be considered by the authority while re-adjudicating the dispute, subject to the relevant legal provisions.

Conclusion: The impugned order was set aside and the matter was remanded for fresh decision on the jurisdictional issue and consequential reconsideration in accordance with law.

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