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The CESTAT held that the appellant is entitled to the benefit of Section 14 of the Limitation Act, as the delay in filing the refund claim arose from the original adjudicating authority's failure to exercise jurisdiction over the reassessment of the Bill of Entry (BOE). The Tribunal ruled that procedural lapses by the appraiser cannot bar substantive rights, and the appellant's request for reassessment was validly made before goods clearance. The excess Anti-Dumping Duty (ADD) paid due to misclassification in self-assessment is refundable under Article 265 of the Constitution, as the department cannot retain unauthorized sums. The impugned order rejecting the refund claim was set aside, and the appeal was allowed.
The CESTAT held that the appellant is entitled to the benefit of Section 14 of the Limitation Act, as the delay in filing the refund claim arose from the original adjudicating authority's failure to exercise jurisdiction over the reassessment of the Bill of Entry (BOE). The Tribunal ruled that procedural lapses by the appraiser cannot bar substantive rights, and the appellant's request for reassessment was validly made before goods clearance. The excess Anti-Dumping Duty (ADD) paid due to misclassification in self-assessment is refundable under Article 265 of the Constitution, as the department cannot retain unauthorized sums. The impugned order rejecting the refund claim was set aside, and the appeal was allowed.
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