Case Law Details
Commissioner of Customs Vs Usah International Ltd (CESTAT Chennai)
This case between the Commissioner of Customs and Usah International Ltd, was heard by the CESTAT Chennai. The Department appealed against the order passed by the Commissioner (Appeals) on the grounds of limitation.
Analysis: The article analyzes the arguments put forth by the Department and Usah International Ltd. The Department contended that the date of communication of the Order-in-Original should have been considered for computing the period of limitation, whereas the Commissioner (Appeals) computed it from the date of passing the Order-in-Original. However, the Commissioner (Appeals) noted that the Department had failed to provide the details of the date on which the Order-in-Original was received by the reviewing authority.
The article also refers to a similar matter that came before the Tribunal, where the Tribunal dismissed the appeal after considering the absence of evidence regarding the date of receipt of the Order-in-Original by the reviewing authority. The Department in the present case also failed to establish why they had not furnished the date of communication of the order before the Commissioner (Appeals). Furthermore, refund amount in dispute has already been settled by payment made by Usah International Ltd along with interest.
Conclusion: Based on the analysis of the arguments and considering the absence of evidence regarding the date of receipt of the Order-in-Original, the CESTAT Chennai upheld the order in favor of Usha International Ltd. Appeal was dismissed on grounds of limitation and on merits as the refund amount had already been settled.
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