Relief to Dalmia Cement: CESTAT upholds Sanctioning of Refund claim of Customs Duty on Ground of Delay in Passing of Review Order [Read Order]

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Dalmia Cement by upholding the sanctioning of the refund claim of Customs duty on the ground of delay in passing of review order and the delay in filing the appeal by the revenue department. 

Dalmia Cement (Bharat) Ltd, the respondent-assessee filed a refund claim of Customs Duty, and the same was sanctioned by the original authority against the order of sanctioning the refund claim, the Department filed appeals before the Commissioner (Appeals) and the Commissioner (Appeals) upheld the sanctioning of the refund claim. 

The revenue appealed against the order passed by the Commissioner (Appeals) for confirming the sanctioning of the refund claim filed by the assessee. 

Harendra Singh Pal, the counsel for the revenue department contended that as As per Subsection (3) of Section 129 D of the Customs Act,1962, the review order had to be passed within three months from the date of communication of the decision of the adjudicating authority and the period of three months had to be computed from the date of receipt of the Order-in-Original and the Commissioner (Appeals) had wrongly computing the delay from the date of order. 

Further submitted that the dates on which the order was received before the reviewing authority were also seen mentioned by the revenue department in the present appeal. 

The Bench observed that a batch of 40 appeals filed by the revenue was considered together by the Commissioner (Appeals) and noted the delay in filing each appeal and in the present appeals, there was a delay in passing the review order. 

The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao(Technical) upheld the sanctioning of the refund claim filed by the assessee while dismissing the appeal filed by the revenue. 

To Read the full text of the Order CLICK HERE

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