LAWS(CE)-2003-10-210

STEEL COMPLEX LTD. Vs. COMMISSIONER OF CUSTOMS, MANGALORE

Decided On October 30, 2003
Steel Complex Ltd. Appellant
V/S
Commissioner Of Customs, Mangalore Respondents

JUDGEMENT

(1.) THIS is an appeal filed by the assessee with reference to the letter dtd. 25 -6 -2002 issued by the Commissioner of Customs, Custom House, Panamboor, Mangalore. The relevant portion of the letter is as follows : - As per our records, when you filed refund application during February 1993, only a photocopy of the concerned Bill of Entry had been submitted along with refund claim. The claim was initially rejected as the Port Weighment Certificate was not considered as authentic proof for shortage and granting refund. The CEGAT has decided your appeal vide Order No. 756/99 dtd. 9 -4 -99. As per Customs Refund Application (Form) Regulation 1995, Original Triplicate copy of Bill of Entry is essential for granting Refund. You have submitted Original Triplicate copy of B/E on 15 -11 -2000 and Modvat details on 10 -1 -2001. There is no delay in granting refund after submission of essential documents. As requested by you vide your letter dtd. 9 -3 -2002 copy of Notification No. 15/2000 -N.T. dtd. 1 -3 -2000 is enclosed herewith.

(2.) AT the outset, Shri Narasimha Murthy raised a preliminary objection on the ground that the letter dtd. 25 -6 -2002 is not an appealable order. He pointed out that the Assistant Commissioner has passed an order as early as on 13 -12 -2001 and the said order was appealable but no appeal has been filed against the said order. The relevant order passed by the Assistant Commissioner is as follows : - Please refer to your letter Ref. No. SCL:02.02/1005/06/621, dtd. 15 -11 -2001 on the above subject. In this regard, it is to inform you that the refund has been granted to you on furnishing of required essential documents as per CEGAT Order No. 756/99 dtd. 9 -4 -99. The documents were submitted by you on 10 -1 -2001 and the refund was granted on the same day after adjusting the amount due from you including interest payable up to 10 -1 -2001. However, there is an excess collection of interest @ 24% p.a. with effect from 28 -1 -99, wherein actual interest payable is detailed below :

(3.) SHRI Parameswaran appearing for the appellants submitted that since the Tribunal has passed an order as early as on 9 -4 -99 allowing the appeal with consequential relief, it was the duty of the department to grant refund within time as stipulated under Sec. 27A of the Customs Act. He read the relevant Sec. 27A, which is as under : -