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1. ISSUES PRESENTED AND CONSIDERED
1.1 Whether the refusal by the revisional authority to entertain the claim for interest on delayed IGST refund, on the ground of lack of jurisdiction under Section 35EE of the Central Excise Act, 1944, justified relegating the matter to the appellate authorities under the GST Acts.
1.2 Whether, in the circumstances where the assessee had diligently pursued the remedy before authorities under the Customs Act, the appeal to be filed under the GST Acts on the issue of interest on delayed IGST refund should be examined without reference to limitation.
2. ISSUE-WISE DETAILED ANALYSIS
Issue 1: Proper appellate forum for interest on delayed IGST refund and effect of revisional authority's refusal under Section 35EE of the Central Excise Act, 1944
Interpretation and reasoning
2.1 The revisional authority proceeded on the basis that proceedings before it were in exercise of powers under Section 35EE of the Central Excise Act, 1944, and therefore had to be confined to the framework of that Act.
2.2 It was held by the revisional authority and noted by the Court that provisions of the CGST Act, 2017 were not exercisable in such revision proceedings, and consequently the revision applications, to the extent they related to interest on IGST refund, were not maintainable under Section 35EE.
2.3 The Court recorded that the objection as to maintainability and jurisdiction was raised for the first time at the revisional stage; no such objection had been raised earlier when the petitioner was pursuing the remedy before authorities constituted under the Customs Act.
2.4 The petitioner expressed readiness to approach the appellate authorities under the GST Acts, so that the jurisdictional objection would not persist, and sought consequential directions.
Conclusions
2.5 The Court accepted that the proper appellate forum for adjudication of the claim for interest on delayed IGST refund is under the GST Acts and not under Section 35EE of the Central Excise Act, 1944.
2.6 The Court permitted and directed that the petitioner may institute an appeal against the original common order, limited to the issue of interest on IGST refunds, before the appellate authorities constituted under the GST Acts.
Issue 2: Treatment of limitation for appeal under GST Acts where remedy was diligently pursued before Customs authorities
Interpretation and reasoning
2.7 The Court found that the petitioner had diligently and bona fide pursued the claim for interest on IGST refunds before authorities under the Customs Act, and that the jurisdictional objection was taken for the first time in the impugned revisional order.
2.8 In view of these peculiar facts, the Court considered reasonable the request that the time spent in pursuing the remedy before Customs authorities should not prejudice the petitioner on the ground of limitation when approaching the proper forum under GST.
Conclusions
2.9 The Court directed that if the petitioner files an appeal under the GST Act against the common order dated 01 December 2020, limited to the issue of interest on IGST refunds, within four weeks from the date of uploading of the Court's order, the GST appellate authority shall consider and dispose of such appeal on its own merits and in accordance with law, "without adverting to the issue of limitation".
2.10 All contentions of all parties on the merits of the claim for interest on delayed IGST refunds were expressly left open to be decided by the GST appellate authority in the first instance.
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