Sc Fixes Format For Duty Refund Claims
The Supreme Court has declared that applications for refund of excise and customs duty shall be filed in a format. This follows the recent judgment delivered by a constitution bench in the unjust enrichment case.
This was stated in an order passed this week in a batch of appeals against a Madras High Court judgment. The division bench consisting of Justice B P Jeevan Reddy and Justice K Venkataswami disposed of the appeals seeking refund, observing that such applications shall be made in a format. The format was attached to the order.
This is an offshoot of the main judgment delivered on December 19 in the Mafatlal Industries case.
The format has seven clauses. The applicants are advised to apply under one or more of the clauses. According to the first clause, where a refund application was filed beyond the period prescribed by the law, it would not be acceptable. The period of limitation cannot be extended by any authority or court.
Where the application was made within the time limit but was dismissed, an appeal can be filed within 60 days. Those who had filed a suit in a civil court or a writ petition in the high court claiming refund may withdraw it and file a refund claim under Section 11(B) of the Central Excise Act within 60 days, provided the original petition was filed within the time limit.
The above rules do not apply in the case of a claim of refund levied under an unconstitutional provision. The refund application shall be entertained only if the applicant files an affidavit stating that he has not passed on the burden of duty to another person.
In the case of a company, the affidavit shall be filed by the managing director or the principal officer of the company.
Where the refund claim is rejected by the Supreme Court or any authority under the Excise Act, the assessee who has already obtained any amount by way of refund shall be liable to be pay it back to the department. The department can recover the amount from the assessee.