2001 (5) TMI 310 - AT - Customs

Tribunal dismisses refund claim petition by M/s. Mardia Chemicals Ltd. Assistant Commissioner's decision upheld.

The Tribunal dismissed the miscellaneous petition filed by M/s. Mardia Chemicals Ltd. seeking a refund claim after the CEGAT set aside the impugned order. ... Appeal to the Appellate Tribunal Issues:1. Miscellaneous petition regarding refund claim after setting aside impugned order by CEGAT.2. Interpretation of Rule 41 of the CEGAT (Procedure) Rules, 1982 for granting directions.3. Disobeyance of Tribunal's order by Assistant Commissioner in rejecting refund claim.4. Comparison with previous cases for granting refunds and directions.Analysis:1. The miscellaneous petition was filed by M/s. Mardia Chemicals Ltd. concerning a refund claim after the CEGAT allowed their appeal by setting aside the impugned order of the Additional Collector of Customs. The petition sought a direction for the Assistant Commissioner to implement the Tribunal's order and grant the refund.2. The learned Counsel for the appellant argued that the petition falls under Rule 41 of the CEGAT (Procedure) Rules, 1982, which allows the Tribunal to make necessary orders to prevent abuse of its process or secure the ends of justice. The refund claim was rejected by the Assistant Commissioner on the grounds of time-barring due to the absence of a protest endorsement on the duty, fine, and penalty paid by the applicants.3. The Tribunal observed that the original order related solely to the correct classification of imported goods, with no mention of any refund amount. The Assistant Commissioner's rejection of the refund claim was based on valid grounds, and there was no disobedience of the Tribunal's order. The Tribunal differentiated this case from previous instances where directions were given for refunds due to distinct circumstances.4. In contrast to past cases where refund directions were issued, the present situation did not warrant such action as the Assistant Commissioner had already passed a speaking order rejecting the refund claim. The Tribunal concluded that the proper course for the applicants would be to appeal to the Commissioner (Appeals) against the Assistant Commissioner's decision, as per legal procedures. Consequently, the petition was dismissed as it did not meet the criteria for granting directions under Rule 41 of the CEGAT (Procedure) Rules, 1982.