Custom
TRT-2025-
Cestat Ahmedabad
Date:-21-03-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 21 March 2024
Parties: IAPL Group Private Limited Vs Commissioner of Customs-Ahmedabad
Facts –
- The Appellant, IAPL Group Private Limited, engaged in the business of importing Mitsubishi Air Conditioners-Cooling Ductable and clearing the same for home consumption. The Appellant deposited refund of SAD sanctioned earlier, as the appellant fails to fulfill the conditions of Notification No.102/2007-Cus. dated 14.09.2007.
- The Appellant requested for refund of the same, however the department rejected being barred by limiation.
Issue –
- Whether the appellant is entitled to refund of deposit made in lieu of an inquiry?
Order –
- The Tribunal observed that it is clear that the letter dated 20.06.2017 by which refund amount along with interest dated 12/20.06.2017 had been paid by the appellant of amount of erroneous refund along with interest on same having been communicated to them was voluntarily act and which falls within parameter of requirement of Section 28 1(b) and because of which the proper officer was not required to issue any further show cause notice, unless the erroneous refund was found to be short paid.
- The appropriation of amount of refund and interest once paid voluntarily by appellant is self-appropriation. The amount thus paid was clearly on account of erroneous refund which vide its payment was accepted by the party obviating any necessity of further show cause notice.
- If for any reason appellant wanted refund of such erroneous refund amount paid by them, then the same had to be within the prescribed limitation which as per the concurrent findings of the lower authorities was not done and therefore, the claim filed in the year 2021 was clearly barred by limitation.
- The appeal is rejected.
Download Case Law
