Custom, Excise & Service Tax Tribunal
Commissioner Of C.Ex. & S.Tax vs M/S Lucky Forms Pvt. Ltd on 16 August, 2016
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/10348/2013-SM [Arising out of OIA No.CCE/SRT-I/SSP-138 to 143/U/S/128A of Customs Act, 1962 Order (Final), dt.31.10.2012, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat] Commissioner of C.Ex. & S.Tax, Surat Appellant Vs M/s Lucky Forms Pvt. Ltd Respondent
Represented by:
For Appellant: Shri J. Nagori, A.R. For Respondent: None For approval and signature:
Honble Dr. D.M. Misra, Member (Judicial)
1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:16.08.2016 Order No.A/10716/2016, dt.16.08.2016 Per: Dr. D.M. Misra None present for the Respondent-Assessee. Heard the learned Authorised Representative for the Revenue.
2. This appeal is filed against the OIA No.CCE/SRT-I/SSP-138 to 143/U/S/128A of Customs Act, 1962 Order (Final), dt.31.10.2012, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat.
3. The issue involved in this appeal is that in absence of any specific provisions in Special Economic Zone Act, 2005 and Special Economic Zones Rules, 2006 for sanction of the refund whether the special officer of Special Economic Zone is competent authority or otherwise. It is brought to my notice that by issuance of necessary amendment on 05.08.2016 to Special Economic Zones Rules, 2006, the jurisdictional Customs & Central Excise Authorities have been empowered inter alia to deal with refund cases. In view of the said amendment, the matters are remitted to the original authority of Customs & Central Excise to consider the refund afresh on merit. Needless to mention a reasonable opportunity of hearing be allowed to the Appellant.
4. The appeal is allowed by way of remand.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Cbb 2