Amicus Communications Vs Commissioner of Customs (CESTAT Chennai)
Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has upheld an order rejecting a refund claim filed by Amicus Communications. The Tribunal’s decision, pronounced on May 28, 2025, primarily cited the appellant’s failure to submit mandatory documents and a notable lack of due diligence in pursuing their claim for the refund of 4% Additional Duty of Customs.
Amicus Communications, the appellant, had sought a refund of Rs. 9,74,328, representing 4% additional duty of customs paid on the import of various Panasonic products across eight bills of entry. The refund claim was lodged under Notification No. 102/2007-Cus, dated September 14, 2007, which is amended periodically.
Background of the Dispute
The refund claim, filed by Amicus Communications, was initially rejected by the lower authority. This rejection stemmed from discrepancies observed during the scrutiny of documents. A Deficiency Memo was issued to the appellant on April 11, 2011, requesting the submission of requisite documents. Furthermore, personal hearings were scheduled for April 25, 2011, April 28, 2011, and May 3, 2011, to provide the importer an opportunity to present their case.
However, the lower authority noted that no response was received from Amicus Communications for over three years. Consequently, the refund claim was rejected on grounds of non-submission of mandatory documents. Specifically, the order highlighted the absence of sales invoices, ST/VAT returns, and Chartered Accountant certificates confirming VAT/ST payments and certifying that the burden of the 4% Additional Duty had not been passed on to the buyers. The rejection was based on non-fulfillment of conditions 2(iii), (iv), (v), (vi), and (vii) of Circular 16/2008-Customs dated October 13, 2008. The Commissioner of Customs (Appeals) subsequently affirmed this rejection.
