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Commissioner can be approached for refund of wrong payment on non-dutiable goods
Commissioner can be approached for refund of wrong payment on non-dutiable goods
Assessee filed refund claim for wrong payment on non-dutiable commodity. Same was denied by department for not challenging assessing order first. Commissioner (Appeals) also dismissed appeal on ground that appeal can be filed only against an 'order'. Since power is vested with Commissioner (Appeals) to deal with situation so as to render justice & appeal preferred by assessee is well within time; appeal was maintainable.-007556
1. Assessee wrongly paid duty on non-dutiable commodity vide a bill of entry and filed claim for refund thereof.
2. Department denied said refund on ground that refund claim can't be filed without challenging assessment order first.
3. Commissioner (Appeals) also dismissed appeal on ground that appeal can be filed only against an 'order'.
4. HELD- High Court said that since all powers are vested with Commissioner (Appeals) to deal with situation so as to render justice, passing appropriate orders and appeal preferred by assessee is well within time; it ought to be considered, passing appropriate orders on merits.
5. Hence, matter was remanded back to Commissioner (Appeals) for appropriate orders in accordance with law.[In favour of assessee/Matter remanded]
Case Reference- Malabar Extrusions (P.) Ltd. v. Union of India
HIGH COURT OF KERALA
[2015] 58 taxmann.com 309 (Kerala)
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