Tribunal grants refund claims after delay, citing High Court judgments, setting aside rejection, and awarding costs.

The Tribunal allowed three appeals regarding refund claims rejected as time-barred by more than 6 years. Citing High Court judgments, including Vernerpur Tea Estate & Ors., the Tribunal set aside the rejection, condoning the delay and awarding costs to the appellants. Emphasizing adherence to judicial precedents, the Tribunal granted the refund claims, overturning the Commissioner (Appeals)' decision and highlighting the significance of following High Court rulings in similar cases.

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Issues: Refund claim rejected as time-barred by more than 6 years, applicability of High Court judgments on similar cases, allowance of refund claim after 6 years.

Analysis:
1. The appeals were filed against the Order-in-Appeal passed by the Commissioner, Customs & Central Excise (Appeals), Guwahati, regarding refund claims made after a period of 6 years. The original authority allowed the claim, but the Commissioner (Appeals) rejected it, a decision upheld by the Tribunal.

2. The Tribunal noted that the issue in all appeals was identical, focusing on the time limitation for claiming a refund after 6 years. Reference was made to the case of Mcleod Russel India Ltd. and Ors. Vs. Commissioner of Central Excise and Service Tax, where the Hon'ble Guwahati High Court remanded the matter for fresh adjudication.

3. Another significant case mentioned was Vernerpur Tea Estate & Ors. Vs. Commissioner of Central Excise, Shiilong, where the High Court allowed the refund claim after 6 years, setting aside the Tribunal's order and awarding costs to the assessee.

4. Considering the precedents set by the Hon'ble Jurisdictional High Court, the Tribunal set aside the impugned orders and allowed the refund claims of the appellants, in line with the decision in Vernerpur Tea Estate & Ors., where the delay was condoned, and the claim was allowed with costs.

5. Ultimately, the Tribunal allowed all three appeals, following the High Court's decisions and granting the refund claims that were initially rejected as time-barred, thus emphasizing the importance of judicial precedents in such matters.

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