Formal refund claim for refund pursuant to CESTAT

[RAMACHANDRAN H]

Our client a SEZ unit was ordered a refund of excise duty in April 2007 by CESTAT.(The duty was paid under protest)The refund order quantified the amount but was subject to unjust enrichment.Excise authorities refused to accept the refund claim pursuant to order on the pretext that client is covered by customs jurisdiction only.Customs authorities also did not respond to formal refund claim filed in April 2008.Finally a formal refund claim was made to Excise authorities in April 2009. The queries are 1. Is it mandatory to file a formal refund claim for refund pursuant to CESTAT order.Does 1 year limitation period apply for filing refund claim pursuant to CESTAT order.Are there any case laws , circulars favouring client. Members may give their views

AI Summary

Refund Granted to SEZ Unit Challenged Over Jurisdiction and One-Year Limitation on Formal Claim Submission A client operating a Special Economic Zone (SEZ) unit was granted a refund of excise duty by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in April 2007, but the refund was subject to unjust enrichment. The excise authorities rejected the refund claim, arguing the client fell under customs jurisdiction, while customs authorities did not respond to a refund claim filed in April 2008. A formal claim was submitted to excise authorities in April 2009. The discussion revolves around whether a formal refund claim is mandatory following a CESTAT order and if a one-year limitation applies. A reply suggests contesting the jurisdictional confusion.