Dismissal of Appeals Due to Revenue Impact, Expedited Refund Order, Covid-19 Delay Condoned

The High Court dismissed three separate appeals against a common order by the Customs, Excise and Service Tax Appellate Tribunal. The Court accepted the preliminary objection regarding the revenue impact falling below the prescribed threshold limit, leading to the dismissal of the appeals based on binding circulars. The Court ordered the expedited remittance of the refund claimed by the respondent with statutory interest and closed pending applications. The delay in filing the appeals was condoned due to the Covid-19 pandemic's significant impact during the relevant period.

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Issues:
1. Appeal against a common order dated 01.08.2018 by the Customs, Excise and Service Tax Appellate Tribunal in three separate appeals.
2. Preliminary objections raised by the respondent regarding the jurisdiction of the Supreme Court, the quantum of tax involved, and the delay in filing the appeals.
3. Explanation provided by the appellant for the delay in filing the appeals.
4. Consideration of the Covid-19 pandemic impact on the delay.
5. Acceptance of the preliminary objection regarding the revenue impact being below the prescribed threshold limit.
6. Dismissal of the appeals based on the binding circulars and instructions regarding the threshold limit.
7. Order for the expedited remittance of the refund claimed by the respondent along with statutory interest.
8. Closure of pending applications.

Analysis:
The High Court heard appeals against a common order by the Customs, Excise and Service Tax Appellate Tribunal in three separate appeals. The respondent raised three preliminary issues, including the jurisdiction of the Supreme Court, the quantum of tax involved, and the delay in filing the appeals. The appellant sought to explain the delay by referring to orders passed by the Supreme Court. The Court considered the impact of the Covid-19 pandemic on the delay and decided to condone it due to the significant period falling within the pandemic timeframe. The objection regarding the revenue impact being below the prescribed threshold limit was accepted, as the circulars were deemed binding on the appellant. Consequently, the appeals were dismissed based on this ground, and the Court ordered the expedited remittance of the refund claimed by the respondent along with statutory interest. Pending applications were directed to be closed as a result of the judgment.

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