G.E.India Industrial Pvt. Ltd Vs Commissioner (Appeals) (Madras High Court)
Madras High Court held that filing of a fresh refund claim in terms of section 27 (1-B) of the Customs Act not required as refund claim was duly filed within limitation of one year from the date of import. Accordingly, writ of petitioner stands allowed.
Facts- The petitioner is engaged in developing wind energy park and therefore imported components for wind turbine and wind energy machines in the wind energy Park developed by the petitioner. The petitioner had imported major junk of such machineries from the Tuticorin Port between March 2011 and November 2011. The petitioner however ended up filing 11 different claims in respect of 16 bills of entry before the Chennai Customs. They were however filed in time. The refund claim were however rejected by the Deputy Commissioner of Customs (Port-Export), Chennai in the first round vide OIO dated 17.09.2013. The Appellate Commissioner vide OIA dated 24.07.2014 also rejected the appeal of the petitioner. However, CESTAT allowed the appeal by way of remand.
In the second round, the Deputy Commissioner allowed the refund claim vide OIO dated 16.11.2021 and sanctioned the refund claim for a sum of Rs. 7,00,21,132/- being the Special Additional Duty(SAD) paid under the Customs Tariff Act, 1975 and refunded under Notification No.102/2007 Customs dated 14.09.2007. Being aggrieved, the department reviewed the order u/s. 129D(2) of the Customs Act, 1962 on 19.12.2021. Thus, it lead to filing of the appeal before the 1st respondent Appellate Commissioner which has now culminated in the impugned order.
