Custom
TRT-2025-
Cestat-Chennai
Date:-24-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 24 June 2022
Facts :
- The Appellants, M/s HCL Infosystems Limited, imported “computer and accessories” between November 2007 and April 2008 through Air Cargo Complex, Chennai and paid appropriate customs duty.
- They claimed for refund of SAD and was wrongly filed before Refund (Sea), Custom House, Chennai.
- The appellant requested to transfer the refund application from the Refund (Sea), Custom House to the Assistant Commissioner of Customs, Refund (AIR), Air Cargo Unit, Chennai. The refund application was transferred to the Air Cargo Unit, Chennai on 15.12.2012.
- Without issuing Show Cause Notice the Assistant Commissioner of Customs rejected the refund claim filed by the appellant observing that the same was hit by time-bar and was filed beyond the time-limit of one year from the date of payment of duty.
Issue:
Whether the refund claim of appellant is time barred as it was being filed in wrong forum?
Order:
- The Tribunal observed that the appellant has filed the refund claim within the prescribed time limit of one year from the date of payment of duty, however, before a wrong forum. It is the settled position of law that when a refund claim is filed before a wrong forum, within the statutory time-limit, the date on which the claim was originally filed has to be taken as the date of filing of the refund claim. The authorities relied on the Supreme Court case of M/s. Sun Pharmaceutical Industries Ltd. v. Union of India [2020 (374) E.L.T. 222 (Del.)]
- The Tribunal therefore, opinioned that the rejection of refund on the ground of time-bar cannot be justified. The impugned order rejecting the refund claim is set aside and remanded back to the Original Authority who shall process the refund claim on merits.
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