Refund claim remand where original authority failed to examine merits and limitation before adjudication.

A refund claim rejected for want of jurisdiction, without any merits adjudication by the original authority, was held to require fresh examination. The appellate authority had gone into merits and limitation prematurely, but the Tribunal found that the claim had not received proper consideration at the initial stage. The assessee was entitled to place its case on both the substantive refund issue and limitation before the jurisdictional authority. The order was therefore set aside and the matter remanded to the jurisdictional Assistant Collector of Customs for de novo consideration on merits and limitation.

---

---

Issues: Whether the refund claim, which had not been examined on merits by the original authority, required remand for fresh consideration on merits and limitation.

Analysis: The original authority had rejected the refund claim on the ground of want of jurisdiction and had not adjudicated the merits. The appellate authority had nevertheless gone into the merits and limitation. The Tribunal found that the matter had not received proper consideration at the original stage and that the appellants should have an opportunity to address both the merits of the refund claim and the question of limitation before the jurisdictional authority.

Outcome: The order was set aside and the matter was remanded to the jurisdictional Assistant Collector of Customs for de novo consideration of the refund claim on merits and limitation.

---