Calcutta HC Directs Readjudication as Customs Refund Claim Rejected Ignoring CBIC Notification.

Court Name : Calcutta High Court

Parties : M/s. Newby Teas Overseas Private Limited vs P.M. Joint Commissioner

Decision Date : 04 August 2022

Judgement ref : WPA 17048 OF 2022

PA 17048 OF 2022

M/s. Newby Teas Overseas Private Limited.

- Vs -

P.M. Joint Commissioner (Appeal), Kolkata

Appeal-I, CGST & CX & Anr.

Mr. Vinay Kr. Shraff,

Ms. Priya Sarah Paul,

Mr. Kaushal Agarwal

... for the petitioner

Mr. Bhaskar Prosad Banerjee,

Mr. Abhradip Maity,

Ms. Shatabdi Sen

... for the respondents

Heard learned advocates appearing for the parties.

By this writ petition petitioner has challenged

the impugned order of the appellate authority dated

20th April, 2022 arising out of the original order of

rejection of the petitioner’s claim of refund in

question which was rejected on the ground of

limitation. Petitioner has placed a notification being

No. 13/2022-Central Tax dated 5th July, 2022 issued

by Central Board of Indirect Taxes and Customs and

contends that the period pertaining to the claim of

refund in question is covered by the aforesaid

notification.

In support of his contention petitioner also

relies on several decisions including the decision of

the Supreme Court and other High Court. Though

the aforesaid notification dated 5th July, 2022 was

not in existence at the time of passing the impugned

order of rejection of petitioner’s claim of refund or at

the time of passing of the impugned order by the

appellate authority but the factual and legal position

remains that the refund in question pertains to the

period which is covered by the aforesaid notification

dated 5th July, 2022.

Considering the submission of the parties the

aforesaid impugned order of the appellate authority

dated 20th April, 2022 is set aside and the matter is

remanded back to the appellate authority concerned

for a limited purpose of passing a fresh order in

accordance with law on the refund in question which

is covered by the aforesaid notification and pass an

order, within four weeks from the date of

communication after affording an opportunity of

hearing to the petitioner or its authorized

representatives.

With this observation and direction this writ petition being WPA 17048 of 2022 is disposed of.

(Md. Nizamuddin, J.)