Order Date – 04 October 2023

Parties: Commissioner of Customs (Air) Vs M/s. ECI Telecom India Private Limited

Facts –

• The Respondent,  M/s. ECI Telecom India Private Limited, filed a refund claim before the Commissioner of Customs, Import & General, New Delhi, later it was forwarded to the Deputy Commissioner of Customs (Refunds). 
• The claim of refund got rejected on the ground that the same was received after one year. Aggrieved respondent, filed an appeal before the lower appellate authority, who directed to process the claim without insisting on the aspect of limitation.
• Being aggrieved the department filed the appeal.

Issue –

• Whether the refund application is filed within one year or not?

Order –

• The Tribunal observed that the revenue's contention that filing a refund claim in a wrong jurisdiction cannot be taken lightly or condoned does not fit with the role of the department as a facilitator nor does it have the express sanction of law.
• Thus, Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting that the appellant had filed the claim before the department on time, albeit at a wrong jurisdiction cannot be approved.
• The appeal hence fails and is accordingly dismissed. The department is directed to sanction the refund.