Order Date – 12 June 2023

Parties: The Commissioner of Customs, Chennai Export Commissionerate, Vs M/s. K.V. Paints & Chemicals Co.

Facts – 

• The Respondent, M/s. K.V. Paints & Chemicals Co., has filed the refund claim of 4% Additional Duty of Customs in terms of Notification No.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with Board’s Circulars No.6/2008-Cus dated 28.04.2008 and 16/2008-Cus dated 13.10.2008.
• The original refund sanctioning authority on scrutiny of the documents submitted by the responded, sanctioned the refund amount
• It appears to the revenue that the refund sanctioning authority has not verified compliance to the important conditions for sanctioning the SAD refund.

Issue – 

• Whether the refund was rightly sanctioned?

Order – 

• The Tribunal observed that the Respondent has died on 22.08.2019 during the pendency of the present appeal. In terms of Rule 22 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 on the death of the Respondent, the proceedings will be abated unless an application is made for continuance of such proceedings. In this case no such application is made. As the Death has occurred on 22.08.2019, more than three and half years passed already.
• Further in view of the judgement of the Hon’ble Supreme Court in the case of Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs, 2015 (322) E.L.T. 372 (SC), wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself.
• In view of the above, it was held that on the death of the Respondent, the appeal stands abated. The appeal is accordingly disposed of.