Case Law Details
Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
In the case of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad, before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, the issue revolved around the denial of a refund claim for 4% Special Additional Duty (SAD). Despite procedural disputes, CESTAT Ahmedabad ruled in favor of Hamilton Housewares, allowing their refund claim.
Hamilton Housewares Pvt Ltd, engaged in importing goods and paying appropriate Countervailing Duties (CVD) and 4% SAD, sought a refund under Notification No.102/2007 – Customs. The dispute arose when the Department denied the refund claim, citing procedural violations regarding multiple claims against the same Bills of Entry.
Shri Vinay Sejpal, representing Hamilton Housewares, argued that all conditions specified under Notification No.102/2007 – Customs were fulfilled, and two separate refund applications were filed for legitimate reasons. Despite the Department’s contention, which relied on procedural grounds outlined in circulars, the tribunal emphasized the substantive fulfillment of conditions and precedent cases supporting the claimant’s position.
The tribunal highlighted precedents where procedural restrictions were not interpreted as mandatory, especially when they obstructed the substantial claim. Referring to various judicial interpretations, including Supreme Court judgments, it emphasized the liberal interpretation of beneficial exemptions to uphold the importer’s rights. The tribunal underscored the intent of the notification, prioritizing it over procedural technicalities, to prevent the denial of legitimate refunds.
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