Customs Refund Claim Rejected without Considering CBIC Notification: Calcutta HC directs Readjudication [Read Order]

In a significant case, the Calcutta High Court has directed re-adjudication since the customs refund claim was rejected without considering the Central Board of Indirect Taxes and Customs (CBIC) notification.

M/s. Newby Teas Overseas Private Limited, the writ petition petitioner challenged the impugned order of the appellate authority arising out of the original order of rejection of the petitioner’s claim of refund in question which was rejected on the ground of limitation.

Petitioner has placed a notification being No. 13/2022-Central Tax dated 5th July, 2022 issued by CBIC and contended that the period pertaining to the claim of refund in question is covered by the aforesaid notification.

It was evident that the aforesaid notification dated 5th July 2022 was not in existence at the time of passing the impugned order of rejection of the petitioner’s claim of refund or at the time of passing of the impugned order by the appellate authority.

The single-judge bench comprising Justice Md. Nizamuddin set aside the impugned and remanded the matter back to the appellate authority concerned for the limited purpose of passing a fresh order in accordance with law on the refund in question which is covered by the aforesaid notification.

To Read the full text of the Order CLICK HERE

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