TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 145
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....rder in Appeal, dated 20.12.2024 in Appeal Number in A.No.C24/07/2022-TTN (CUS)-APP in Order-in- Appeal No.37/2024-TTN(CUS)-APP against Order-in-Original Letter C.No.VIII/20/216/2018-IGST, dated 17.01.2020. 3. By the impugned order, the appeal of the petitioner against the communication/order of the second respondent, dated 17.10.2020 bearing reference in Letter C.No.VIII/20/216/2018-IGST has been rejected. Operative portion of the impugned order of the first respondent/Appellate Commissioner reads as under: DISCUSSION AND FINDINGS I have carefully gone through the case records, submissions made in the grounds of appeal and the submissions made at the time of personal hearing. 6.1. The Impugned letter was issued on 17.01.2020. I find ....
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....es not arise. 7.0. During the pendency of this appeal, the appellants had filed Writ Petition W.P. (MD) No.24175 of 2024 and W.M.P. (MD) No.20444 of 2024 before the Madurai Bench of Hon'ble High Court of Madras with a prayer to quash the impugned letter C.No. VIII/20/216/2018-IGST dated 17.01.2020 and direct the department to refund the IGST pald by them. The Hon'ble Court vide Order dated 18.10.2024 directed the Appellate Authority to dispose the appeal filed by the petitioner inasmuch as the petitioner had already availed the statutory remedy by way of appeal. 8.0.The appellants had exported "100% Cotton Comber Noil" falling under CTH 52029000 under seven shipping bills during the period from July, 2017 to August, 2017. They h....
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....ate of communication to him of such decision or order". 10.0. The appellants have filed this appeal against a letter which is mere communication. It is not a decision or order. The refund application filed by the appellants has not been disposed off / rejected by way of passing order. The mere letter communication cannot be treated as a decision. In the first place, the appellants should have pursued the refund sanctioning authority to pass a proper order against their refund application. The instant appeal has been filed only against the letter of the Assistant Commissioner of Customs, Custom House, Tuticorin. The sald letter is a mere communication of the advice of the Assistant Commissioner. The Assistant Commissioner ought to have pas....
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.... 3. It is seen that the issue raised by you had already been considered by the Central Board of Indirect Taxes and Customs. In para 3 of the Circular No. 37/2018 - Customs dated 09.10.2018 it is categorically states that ..... it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the issue at this stage'. 3. This Circular is still valid and has not been withdrawn. It is well settled that the Circulars issued by the Board are binding on the Departmental Officers. As such, a view contrary to the decision of the Board cannot be entertained at this juncture. 4. As regards your plea that you had re-paid the alleged 'excess d....
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....sification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued- (a)so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or (b)so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of his appellate functions. 7. Proviso to the respective provisions extracted above indicates that such Ci....