2000 (8) TMI 433 - AT - Customs

Tribunal allows appeal in refund claim case, emphasizes importance of timely filing with relevant authority

The Tribunal allowed the appeal for final hearing, setting aside the rejection of a refund claim amounting to Rs. 41,87,884/- based on time-bar grounds ... Refund - Limitatio Issues:Refund claim rejection based on time-bar; Interpretation of filing date for refund claim under Customs Act, 1962.Analysis:The Appellants sought early hearing of their appeal for a refund claim of Rs. 41,87,884/- rejected on time-bar grounds. The Appellants argued that since the issue pertains to a refund, the appeal should be expedited. After hearing both sides, the Tribunal found the matter to be narrow and allowed the appeal for final hearing. The Commissioner (Appeals) had rejected the refund claim citing late filing under the Customs Act, 1962. The original authority acknowledged receipt of the claim on 14-11-1995 but considered the filing date as 21-11-1995 based on an Assistant Commissioner's initial. The Appellants contended that the claim was properly filed on time, citing precedents where filing with the relevant authority within jurisdiction was deemed sufficient. The Tribunal agreed, emphasizing that the date of lodging the claim with the Assistant Commissioner was crucial, not the date of the Assistant Commissioner's initial. Relying on past judgments, the Tribunal set aside the time-bar decision and remanded the case for a merit-based review.The Respondent, represented by the ld. DR, argued that the Customs Act mandates filing refund applications before the designated authority. The Assistant Commissioner's determination of the filing date on 21-11-1995 was considered final. However, the Tribunal disagreed, emphasizing the importance of addressing the claim to the relevant authority within jurisdiction. The Tribunal cited previous cases where similar filing discrepancies were resolved in favor of the claimant, emphasizing the substance of filing over technicalities. By aligning with established legal principles, the Tribunal ruled in favor of the Appellants, setting aside the time-bar decision and instructing a merit-based review by the original authority.