Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]
![Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-of-Custom-Duty-taxscan.jpg "Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]")
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of custom duty filed under section 27 of the Customs Act,1962 on the ground of delay in filing due to covid-19 pandemic. Jindal Stainless Limited, the appellant assessee appealed against the order passed by the first appellate tribunal of rejection of refund claim of...
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of custom duty filed under section 27 of the Customs Act,1962 on the ground of delay in filing due to covid-19 pandemic.
Jindal Stainless Limited, the appellant assessee appealed against the order passed by the first appellate tribunal of rejection of refund claim of customs duty filed by the assessee.
N V Ramana Rao, the counsel for the assessee contended that the original authority and the first appellate authority passed the orders with a revenue bias without following the judicial discipline and without considering the submissions of the assessee.
Further submitted that period from 15/03/2020 to 28/02/2022 shall stand excluded in computing the prescribed period of limitation under various laws due to the Covid-19 pandemic and if the order was followed, there was no delay in filing the refund claim filed by the assessee.
P. Amresh, the counsel for the department contended that the application was time-barred and it should have been filed within one year of payment of a late fee.
It was also submitted that the late fee paid by the assessee does not take the color of Customs duty or interest and the assessee had not availed the provisions for the waiver of the late fee in terms of Section 46(3) of the Customs Act.
The bench observed that due to the Covid-19 pandemic the period from 15/03/2020 to 28/02/2022 stands excluded in computing the prescribed periods of limitation.
A Single-member bench comprising Anjani Kumar (Technical) held that the claim of refund of customs duty was not barred by limitation and directed to allow the refund claim while allowing the appeal filed by the assessee.
To Read the full text of the Order CLICK HERE
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