Central Administrative Tribunal Principal Bench New Delhi OA No. 3615/2023 This the 13^th day of February, 2026 Hon’ble Mrs. Harvinder Kaur Oberoi, Member (J)

Hon’ble Dr. Sumeet Jerath, Member(A)

Shri B. K. Gupta, Son of late Jagarnath Prasad Gupta, Resident of ·

Near Baldeo Bhawan, Flat no. 401 Rajahans Apartment, Punaichak PO LBS Nagar P.S Shastri Nagar District- Patna -800023 ..Applicant (By Advocates: Mr. Sumit Kumar)

Versus

1. Union of India, through the Hon'ble Finance Secretary, Department of Expenditure, North Block, New Delhi - 110001.

2. Department of Expenditure, Through Director, Department of Expenditure, North Block, New Delhi - 110001.

3. The Pr Chief Commissioner Customs (P) Zone, 4th floor Central Revenue Building Beer Chand Patel Path, Patna - 800001.

4. The Principal Commissioner Customs (P), Customs Hqr Patna

5th Floor Central Board of Excise & Customs, now(CBIC}

Central revenue Building, Beer Chand Patel Path Patna - 800001.

5. The Addl Commissioner Customs (P & V)

Customs Hqr Patna, 5th Floor Central Board of Excise & Customs, now(CBIC)

Central revenue Building Beer Chand Patel Path Patna - 800001

6. The Chief Account Officer Customs (P) Hqr Patna, Central Board of Excise & Customs, now(CBIC)

4th floor, Central Revenue Building Beer Chand Patel Path Patna - 800001 ...RESPONDENTS (By Advocate: Mr. R K Jain)

O R D E R(Oral)

Hon’ble Mrs. Harvinder Kaur Oberoi, Member(J) The instant OA has been filed by the applicant seeking the following relief:-

“I. In this case, it may kindly be requested to the Hon'ble tribunal to give direction to the respondents to return back the said recovered amount of Rs-

3,83027/- alongwith the applicable rate of interest.

II. To call for the records and quash the impugned Letter dated 30.08.2022 issued by the office of Principal Commissioner of Customs (P) Commissionerate Patna and impugned Sanction order No 186/JC/22-23 dated 22.09.2022 issued by the office of Principal Commissioner of Customs (Prev.) Commissionerate Patna for which the final representation dated 10.05.2023 has been submitted to Respondent No. 1 & 2;

III. To pass such other order/orders as this Hon'ble Tribunal may deem just and proper in the facts and circumstances of the case.

2. The applicant joined the Central Board of Excise and Customs on 04.10.1985 and retired on superannuation on

31.07.2022 as Assistant Commissioner.

3. After his retirement, the office of the Principal Commissioner of Customs (Preventive), Patna issued a letter dated 30.08.2022 revising his pay retrospectively w.e.f. 01.09.2008 and passed Sanction Order dated 22.09.2022 directing recovery of ₹3,83,027/- from total leave encashment value of Rs. 13,84,971/-, on account of alleged excess payment. No show cause notice was issued prior to recovery. The applicant submitted multiple representations dated 17.10.2022, 06.12.2022 and 25.01.2023 contending that the recovery, effected after retirement and relating to payments made more than five years earlier, was impermissible in law in view of the DoPT OM dated 02.03.2016 and settled judicial principles. As no relief was granted, the present OA has been filed seeking refund of the recovered amount with interest.

4. Learned counsel for the applicant submits that the impugned recovery is contrary to law laid down by the Hon’ble Supreme Court in State of Punjab & Ors. v. Rafiq Masih and Thomas Daniel v. State of Kerala, as well as the DoPT OM dated 02.03.2016 issued in compliance thereof. It is contended that recovery from a retired employee, particularly in respect of payments made more than five years prior to the order of recovery, is impermissible when there is no misrepresentation or fraud attributable to the employee. The applicant had no role in fixation of pay and merely received salary as determined by the department. The recovery was made after retirement and without issuance of any show cause notice, violating principles of natural justice. He draws attention to the DoPT OM dated 02.03.2016 on the subject of recove