MRF LIMITED Vs. COMMISSIONER OF CUSTOMS COCHIN

JUDGEMENT

(1.) This appeal is filed by MRF Limited, the appellant in C/23325/2014-SM before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, challenging the legality of the order dated 16.3.2017 dismissing the appeal. The said appeal was filed by the appellant challenging the order of the Commissioner (Appeals) rejecting an appeal filed before him on the ground that without challenging an assessment order, refund cannot be claimed directly. The reading of the order shows that after noticing the facts of the case and the contentions, the Tribunal has dismissed the appeal by stating thus: :

(2.) It is evident from the aforesaid paragraph of the order that the Tribunal has neither dealt with the contentions urged before it nor has it given reasons of its own for dismissing the appeal. Such an order, is vitiated by non-application of mind. We may, in this context, state that in the recent past, we had to come across similar orders passed by the same Tribunal and in many such cases, the orders had to be set aside, with a direction for reconsideration of the matter. In this case also, we left with no other option. Therefore, the order passed by the Tribunal in C/23325/2014-SM dated 16.3.2017 is set aside. The appeal will stand restored to the files of the Tribunal. The Tribunal will issue notice to the parties, hear them and pass fresh orders duly adverting to the contentions and giving reasons for its conclusions.

(3.) Appeal is disposed of as above.