Delay in filing refund claim due to terrorist attack is condonable

CESTAT, MUMBAI BENCH

Newstech (India) (P.) Ltd.

v.

Commissioner of Customs, Mumbai*

ANIL CHOUDHARY, JUDICIAL MEMBER

FINAL ORDER NO. A/397/2014-WZB/C-IV(SMB)
APPEAL NO. C/783/2010-MUM

DECEMBER  23, 2013 

Section 27, read with section 25, of the Customs Act, 1962 , section 83 of the Finance Act, 1994 and section 11B of the Central Excise Act, 1944 - Refund - Period of limitation - Department rejected refund claim filed on 1-12-2008 as barred by limitation on ground that it was not filed within 1 year from date of payment of duty on 26-11-2007 - Assessee argued that due to terror attack in Mumbai on 26-11-2008 and consequent disturbance of normal life, claim could be filed on 1-12-2008 (29-11-2008 and 30-11-2008 being Saturday and Sunday) - Commissioner (Appeals) held that delay in filing refund claim cannot be condoned, even if same is due to reasons beyond control of assessee - HELD : There is reasonable cause for filing refund claim on 1-12-2008 and delay is properly explained, which is only of 3 days beyond control - Hence, said delay was condoned and refund was ordered to be granted with interest, if otherwise eligible on merits [Para 4] [In favour of assessee]

Circulars and Notifications : Notification No. 102/2007-Cus., dated 14-9-2007