Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
*******
New Delhi, the 11th December, 2013
INSTRUCTION
To
- All Chief Commissioners and Directors General under the Central Board of
Excise and Customs.
- CDR, Customs, Excise and Service Tax Appellate Tribunal.
- All Commissioners of Customs/Central Excise/Service Tax/ All Joint Chief
Departmental Representatives/ Commissioners, Directorate of Legal Affairs.
- All Commissioners of Central Excise (Appeals)/Commissioners of Customs
(Appeals).
- [email protected]
Madam/ Sir,
Subject: Judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural
Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L)
No. 22 of 2013. – reg.
Attention is invited to the judgement of Hon’ble Bombay High Court in the case
of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in
Central Excise Appeal (L) No. 22 of 2013 wherein the Hon’ble Bombay High Court
has observed as under:
“Before concluding, it is necessary for this court to observe that while
adjudicating upon refund claims, it is necessary in the interest of justice for
the assessing officers as well as the first appellate authorities to dispose of
all the objections. Otherwise, where the assessing officer or as the case may be
the first appellate authority deals with only one or more of the objections
without dealing with the claim in its entirety, proceedings remain pending for
several years thereafter before the Central Excise and Service Tax Appellate
Tribunal. This results in orders of remand in consequence of the failure of the
assessing officer or the first appellate authority, as the case may be, to deal
with all the aspects of the matter. This prolongs litigation, with several
rounds of appeal and remand, which is best avoided both in the interest of the
assessee and the revenue. Certainty promotes the rule of law.
Hence, we are of the view and direct that the CBEC should issue necessary
guidelines in the form of an administrative circular to ensure that assessing
officers and first appellate authorities decide all objections to refund
claims.”
2. The above directions of the Hon’ble Bombay High Court are brought to notice
of all concerned for compliance.
Yours faithfully,
(Vikas Kumar)
Director (CX-8)
F. No. 267/78/2013-CX.8