The Tribunal allowed the appeal by remand, holding that since the appellant complied with all other conditions, the refund claim should be re-considered upon verifying the original Bill of Entry.
The Original Authority is directed to verify the original Bill of Entry and consider the refund claim afresh within 30 days.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI
REGIONAL BENCH – COURT NO. III
Customs Appeal No. 41271 of 2014
(Arising out of Order-in-Appeal No. 222/2014 dated 11.02.2014 passed by Commissioner of Customs (Appeals), No. 60, Rajaji Salai, Custom House, Chennai – 600 001)
M/s. Veneer Mills
...Appellant
Plot No. 1&2, 5th Main Yadavagiri Indl. Estate, Mysore – 570 020.
Versus
Commissioner of Customs ...Respondent
Chennai Export Commissionerate, No. 60, Rajaji Salai, Custom House, Chennai - 600 001.
APPEARANCE:
For the Appellant : Shri S. Loknath, Consultant
For the Respondent : Shri Harendra Singh Pal, Assistant Commissioner / A.R.
CORAM:
HON’BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)
DATE OF HEARING/ DECISION: 19.02.2024
FINAL ORDER No. 40185 / 2024
Order :-[Per Ms. SULEKHA BEEVI C.S.]
Brief facts are that the appellant filed refund claim under Notification No. 102/2007-Cus. dated 14.09.2007 as amended for refund of Special Additional Duty. The Original Authority rejected the refund claim on the ground
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C/41271/2014
that the appellant had not produced the original Bill of Entry for defacement, so as to prevent filing refund claim twice on the same Bill of Entry. Against such order, the appellant filed an appeal before the Commissioner (Appeals) who upheld the same. Hence this appeal.
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C/41271/2014
that if the appellant produces the original copy of the Bill of Entry, the refund claim can be entertained.
4. Heard both sides.
(Order dictated and pronounced in open court)
Sd/- Sd/- (M. AJIT KUMAR) (SULEKHA BEEVI C.S.) MEMBER (TECHNICAL) MEMBER (JUDICIAL) MK
1 issue framed by the court
Whether the rejection of the refund claim for non-submission of the original copy of the Bill of Entry is valid.
1 provisions across 1 enactments
M/s. Veneer Mills
Commissioner of Customs
SULEKHA BEEVI C.S.
M. AJIT KUMAR
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
