Refund under customs notification remanded for enquiry into multiple invoices, consignment-agent sales, and limitation objections.

Refund claim under Notification No. 102/2007-Cus. was remanded for fresh adjudication because the explanation for simultaneous manual and computerised invoices for the same transaction had not been accepted at final determination. The Revenue was directed to enquire into why two invoices were issued, to confront the enquiry result to the appellant, and to verify whether the consignment agent had sold the goods through the relevant invoices. If the notification conditions were otherwise satisfied, refund could not be denied on that basis. The limitation objection was left to be examined after the enquiry, with reasonable opportunity of hearing to be granted.

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Issues: Whether the matter required remand for enquiry into the issue of multiple invoices and the consignment-agent sales, and consequential reconsideration of the refund claim under Notification No. 102/2007-Cus. dated 14.9.2007.

Analysis: The appellant's explanation regarding the existence of both manual and computerized invoices for the same transaction was not accepted at the stage of final determination. The Tribunal directed the Revenue to enquire into the reason for issuance of the two invoices and to confront the result of such enquiry to the appellant. It also directed enquiry on whether the consignment agent had sold the goods through the relevant invoices, since refund could not be denied if the conditions of the notification were otherwise satisfied. The question of limitation raised by Revenue was left to be examined along with the result of the enquiry.

Conclusion: The appeal was sent back to the original authority for fresh adjudication after the directed enquiries and after granting reasonable opportunity of hearing.

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