Case Law Details
Pramila Jain Vs Commissioner of Customs & Central Excise (CESTAT Allahabad)
The appeal is against the dismissal of a refund claim by the Commissioner (Appeal) Customs and Central Excise Lucknow. The appellant, Pramila Jain, had filed a refund application seeking the return of excess customs duty paid. The appellant’s gold biscuits were seized, and upon appeal to CESTAT, they were allowed redemption on payment of a fine and customs duty. The appellant then sought a refund, arguing that they had paid more than what was legally required. However, the refund was rejected, citing the appellant’s failure to challenge the duty determination in the initial order. The order highlights several legal precedents, emphasizing that refund claims cannot be entertained if the duty assessment has not been challenged and modified by the appellate authority. Consequently, the appeal was dismissed.
FULL TEXT OF THE CESTAT ALLAHABAD ORDER
This appeal is directed against Order-In-Appeal No. 488-CUS/APPL/LKO/ 2018 dated 17.09.2018 of Commissioner (Appeal) Customs and Central Excise Lucknow. By the impugned order appeal filed by the appellant against Order-In-Original rejecting the refund claim filed by the appellant has been dismissed.
2.1 Appellant filed the refund application on 19.10.2012 for refund of Rs. 15,78,001/- under Section 27(1) (a) of the Customs Act, 1962 for refund of customs duty/interest which has been paid in excess by them in pursuance to the Hon’ble CESTAT’s Final Order No. C/498- 503/2011-CU(DB) dated 22.11.2011.
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