Case Law Details
Petrotech Products India Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
Introduction: In a recent decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai addressed a crucial case involving Petrotech Products India Pvt Ltd and the Commissioner of Customs. The tribunal emphasized the importance of procedural fairness in the denial of Cenvat refunds.
Detailed Analysis: The case revolved around the appellant’s import of LDPE Processed Granules, Calcium Carbonate Powder, etc., with subsequent sales through a consignment agent. Despite the original authority sanctioning the Cenvat refund, the Commissioner of Customs (Appeals) overturned the decision. The grounds for denial were procedural, citing discrepancies in the endorsement/stamping on the invoices and the absence of the appellant’s name on them.
The appellant, represented by Shri S. Venkatachalam, argued that all necessary documents, including a Chartered Accountant’s certificate and sales tax/VAT evidence, were provided. They contended that the procedural errors highlighted in the impugned order were minor and should not override substantial compliance with conditions. Referring to the decision in Chowgule & Company Pvt. Ltd. Vs. Commissioner of Customs & Central Excise, the appellant stressed that procedural lapses should not be a basis for denying significant relief.
On the contrary, the learned AR Smt. Anandalakshmi Ganeshram, representing the department, reiterated the findings of the impugned order, emphasizing the technical grounds for denial.
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