Appeal allowed for refund claim processing, genuine acknowledgment deemed, personal hearing directed

The appeal was allowed by the Member (Judicial), remanding the matter to the Original Adjudicating authority for processing the refund claim without considering the time bar aspect. The acknowledgment of the claim was deemed genuine, and the appellant's submission date was accepted based on evidence presented, directing a personal hearing and disposal within two months.

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Issues:
- Appeal against rejection of refund claim on the ground of time bar.

Analysis:
The appellant filed a refund claim amounting to Rs. 6,09,228 towards 4% SAD, based on a notification. The claim was rejected by the Adjudicating authority citing time bar issues. The authority contended that the appellant failed to prove the submission date of the claim, as per the general practice of file numbering and acknowledgment. The appellant appealed to the Commissioner (Appeals), who also rejected the appeal, leading to the current appeal.

The appellant's representative argued that the refund claim was indeed submitted and acknowledged on 30/9/2010. They further stated that all correspondence with the department reiterated the original submission date. The representative emphasized that the department's failure to record the receipt of the claim should not penalize the appellant. They presented evidence, including a rubber stamp and signature of the department personnel who received the claim, to support their case.

In contrast, the Revenue's representative supported the findings of the impugned order, maintaining the stance on the time bar issue. However, the Member (Judicial) found merit in the appellant's submissions. It was noted that the acknowledgment of the claim was genuine and not challenged as fake or forged by any authority. Disagreeing with the lower authorities' contention on file numbering practices, the Member emphasized that the acknowledgment should be accepted as proof of filing the claim unless proven otherwise. Consequently, the matter was remanded to the Original Adjudicating authority for processing the refund claim without considering the time bar aspect, with a directive for a personal hearing and disposal within two months from the receipt of the decision.

In conclusion, the appeal was allowed by way of remand, emphasizing the acceptance of the acknowledgment as proof of filing the refund claim and directing the processing of the claim without time bar considerations.

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