Case Law Details
Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeal) (Calcutta High Court)
In the recent case of Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeal), the Calcutta High Court set aside the appellate authority’s order. The petitioner’s customs refund claim was originally rejected on grounds of limitation, a decision that failed to consider the implications of a crucial CBIC notification.
The petitioner contended that their refund claim period fell within the ambit of the CBIC notification No. 13/2022-Central Tax, dated 5th July 2022. Although this notification did not exist when the initial order of rejection and the subsequent appellate authority order were passed, the Calcutta High Court agreed that the period of refund was indeed covered by this notification.
In light of these arguments, the High Court set aside the appellate authority’s order and remanded the case for fresh judgement. The court ordered the appellate authority to pass a new order in line with the law regarding the refund, considering the applicability of the aforementioned notification.
Conclusion: This ruling of the Calcutta High Court is significant as it underscores the importance of considering relevant legal notifications while passing judgement. The decision also stands to highlight the rights of petitioners in seeking refunds within periods covered by such notifications, potentially influencing future cases of similar nature.
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