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The HC declined to entertain the petition challenging the rejection of the petitioner's refund claim under the RoDTEP scheme, emphasizing that Section 128A of the Customs Act empowers the appellate authority to remit the matter for fresh adjudication or instructions. Issues relating to precedent, legal interpretation, and limitation bars are appropriately addressed by the appellate forum. The petition was filed within the limitation period, and the Court directed that if the petitioner institutes an appeal within two weeks of this order's upload, the appellate authority shall decide it on merits without raising limitation objections. The Court found the petitioner acted bona fide and disposed of the petition accordingly, reinforcing the primacy of statutory appellate remedies over direct judicial intervention.
The HC declined to entertain the petition challenging the rejection of the petitioner's refund claim under the RoDTEP scheme, emphasizing that Section 128A of the Customs Act empowers the appellate authority to remit the matter for fresh adjudication or instructions. Issues relating to precedent, legal interpretation, and limitation bars are appropriately addressed by the appellate forum. The petition was filed within the limitation period, and the Court directed that if the petitioner institutes an appeal within two weeks of this order's upload, the appellate authority shall decide it on merits without raising limitation objections. The Court found the petitioner acted bona fide and disposed of the petition accordingly, reinforcing the primacy of statutory appellate remedies over direct judicial intervention.
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TaxTMI 
TaxTMI 
