TASKEEN AHMED Vs. KAVISHA MOT

JUDGEMENT

(1.) This is an appeal against the order dated 11.11.2002 passed by the District Forum, Nainital whereby the complaint of the complainant for refund of the excise duty was rejected by the learned Forum.

(2.) The brief facts of the case are that the complainant purchased a Maruti Van from Kavisha Motors on 24.8.1999. He has purchased the Maruti Van for taxi purposes and according to rules, he was entitled for the rebate in excise duty. The complainant has paid a sum of Rs.32,000/- as excise duty but the application of the complainant for the refund of the excise duty was rejected on 10.8.2000 on the ground that the original registration certificate has not been sent along with the claim. From the records, it is clear that the complainant has submitted the papers to opposite party No.1, Kavisha Motors on 17.9.1999. The papers sent to the opposite party No.1 were Indemnity Bond along with Annexure-B, receipt of payment of passenger tax, certificate of registration of the vehicle, fitness certificate. The papers were sent to Kavisha Motors through paper No.28 dated 6.11.1999. It was received there on 8.11.1999. The receipt is there on paper No.28 of this appeal. The application for refund was rejected merely on the ground that registration certificate was not sent, although the complainant has sent the same to the opposite party No.1, Kavisha Motors. Then the complainant filed the complaint against M/s. Kavisha Motors and Deputy Commissioner, Central Excise.

(3.) Kavisha Motors filed written statement and alleged that the complainant is not a consumer and the matter of refund of excise duty comes within the definition of refund of tax and, therefore, complaint shall not lie before the learned Forum. The Deputy Commissioner, Central Excise did not file any written statement. However from the judgment of the learned Forum, it appears that the Excise Commissioner has sent a letter that the claim was not received by them within time, therefore, the claim has been rejected. If there was any grievance, an appeal should have been filed before the Appellate Commissioner. The claim has been lodged by M/s. Maruti Udyog and it has been rejected. M/s. Maruti Udyog can file an appeal before the Excise Commissioner.