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Customs - Refund of Additional duty of Customs (SAD) - Commissioner (Appeals) has followed a novel way to deny refund to appellant on extraneous ground not known to law - Copy marked to Chairman CBEC to remove bottlenecks in refund : CESTAT

By TIOL News Service

CHENNAI, MAY 10, 2016: THOUGH the facts of the case are not very clear from the order of the Tribunal, it seems to be a case of refund of Additional duty of customs under Notification No 102/2007 Customs dated 14.09.2007 which allows refund of SAD on the goods imported and subsequently sold on payment of VAT/Sales Tax.

The importer is before the Tribunal against the order passed by the Commissioner (Appeals) denying the refund.

The Tribunal observed:

•  It is surprising how the Commissioner (Appeals) has followed a novel way to deny the refund to the appellant on extraneous ground not known to law. He expected board resolution is to be filed by appellant for his scrutiny to grant refund of additional duty of customs (ADC). There is no such law so far been enacted requiring board resolution to be filed for examination by Commissioner (Appeals) to consider grant refund of ADC. Added to this, his observation is that Chartered Accountants appointment letter was not furnished. This is also surprising condition which has been misconceived by the Commissioner (Appeals). Thus it appears that he has a clear mind to deprive the appellant from zone of consideration under law. Such misconception of the authority became embargo against appellant and was detriment to the process of justice. A statutory authority should not create his own jurisdiction without that being conferred by law. Therefore, the matter is remanded to the Commissioner (Appeals) to readjudicate the matter.

•  The authority is a creature of the statute to carry out the object thereof. He is expected to make the verification of the claim from grass root materials in accordance with law without simply acting on the basis of Chartered Accountants certificate. If he simply relies on third party evidence without carrying out his duty under law, there will be only empty formality followed to act in excess of exercise of the power which is not conferred on him. Therefore, the authority should act only within the parameters of law and carry out the object of the statute without any extraneous conditions imposed by him. Public confidence on law and statutory authority should not be shaken.

•  A copy of the order may be marked to Chairman, CBE&C to simplify the procedure of refund and remove the bottlenecks in the system of grant of refund of additional duty of customs, issuing appropriate guideline in that regard so that respect to law by the subordinates grow.

(See 2016-TIOL-1111-CESTAT-MAD)


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