Refund claim filing delay not fatal where exemption served Tsunami rehabilitation purpose and strict enforcement defeated relief

Refund claims under the exemption notification were treated leniently where duty had been paid on cement and steel used to build houses for Tsunami-affected persons. Although clause (c) required filing within 60 days from the end of the relevant quarter, with a further 60-day extension by the jurisdictional Excise officer, the time limit was not enforced strictly because that would have defeated the public-interest object of the notification. The delay, on the peculiar facts, did not justify rejection of the refund claim, and the refund was upheld in favour of the assessee.

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Issues: Whether the refund claim under the exemption notification could be denied for delay in filing when the claim related to duty paid on cement and steel used for construction of houses for Tsunami-affected persons.

Analysis: Clause (c) of the notification required the refund claim to be filed within 60 days from the end of the relevant quarter, with a further extension of 60 days by the jurisdictional Excise officer. The claim was examined in the context of the object of the notification, namely refund of duty paid on materials used for rehabilitation housing for Tsunami victims. The time limit was viewed leniently in the peculiar facts of the case, since strict enforcement of the filing period would defeat the purpose for which the exemption was granted in public interest.

Conclusion: The delay did not warrant rejection of the refund claim, and the order granting refund was upheld in favour of the assessee.

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