Commissioner of Customs Vs M.M. Enterprises (CESTAT Chennai)
CESTAT Chennai held that refund of CVD paid on account of EDI system glitch needs to be examined in terms of the Act and relevant judgements passed in this regard. Accordingly, matter remanded back to Original Authority for de novo adjudication.
Facts- M/s. M.M. Enterprises the first respondent, had imported PVC coated cloth under 90 Bs/E from June 2010 to September 2013. Further the second respondent M/s. Prabhavana Impex, had imported PVC coated cloth under 90 bills of entry from September 2019 to August 2015.
The goods attracted BCD @10% and no CVD appeared to be leviable on the subject goods in terms of the Central Excise Notification No. 30/2004-CE. The benefit of the said notification was allegedly not availed since the EDI system administered by the Customs appeared to have not uploaded the details of the said Notification. Hence, the respondents along with others had to pay the CVD for obtaining the release of the goods.
One such importer M/s. Enterprise International Ltd. challenged the decision and got an order in their favour with consequential benefits. Consequent to the order of the Hon’ble Supreme Court, the respondents filed refund claim for the duty paid at the time of import. The lower authority rejected the refund claim. Commissioner (Appeals) vide the impugned orders set aside Original Authority’s order and remanded the matter to the lower authority to pass an order following the principles of natural justice. Aggrieved by the said order the department has filed these appeals.
