Statutory notice for refund claims under transportation law applies only to charges exceeding prescribed rates. Official documentation acknowledging refund eligibility by a service provider supersedes procedural objections, and appellate courts shall not interfere with a tribunal’s discretionary interest awards absent clear perversity or manifest legal error.

JUDGMENT :

SANJEEV KUMAR SHARMA, J.

1. Heard Mrs. Uma Chakraborty, learned Special Railway counsel assisted by Ms. M. Chattarjee, appearing for the appellant (in MFA 142/2019) and Respondent (in MFA 82/2019), hereinafter ‘Railways’. Also heard Ms. M Sharma, learned counsel for the appellant (in MFA 82/2019) and respondents (in MFA 142/2019), hereinafter ‘NRL’.

2. These two appeals, MFA 142/2019 filed by the Union of India (Railways) against the M/s Numaligarh Refinery Ltd. (NRL) and MFA 82/2019 filed by M/s Numaligarh Refiner Ltd. (NRL) against the Union of India (Railways), under Section 23 of the Railway Claims Tribunal Act, 1987 arises from the Judgment & Order dated 30.11.2018, passed by the learned Railway Claims Tribunal in Claim Application. No. OA-III-32/2016and the common order dated 21.10.2016 passed in Misc. Appl. No. 17/2016.

3. The case of the claimant before the learned Tribunal may be summarized as follows:-

The applicant NRL booked petroleum products namely MS, SKO, HSD, etc. for carriage from Numaligarh Refinery Siding (NMGS) to different destinations during the period April 2005 to July 2009 under 2532 numbers of Railway Receipts (details stated in the claim application) on payment of all Railway freight and Siding Charges as demanded at the time of booking of the consignments. According to the applicant, the collection of siding charges amounting to Rs.2,98,22,483/- by the booking railway is illegal. This mistake, the Railways admitted after about 8/9 years and dis-continued charging of so-called excess distance of 9 km vide their letter no.C/402/RD/276/Pt.(Loose) dated 11.11.2008 and letter no C/402/RD/276/Pt. dated 08.07.2009. The CGS/NMGS has also verified, certified and clarified vide certificate dated 01.01.2013 regarding overcharging of freight on account of so-called Siding Charges. However, the Railway rejected the claim of the applicant on the ground that the notice served under Section 106 of the Railways Act, 1989 (Old Act - Section 78B) was time barred. In the instant case, the booked goods were loaded from NMGS (Numaligarh Refinery Siding), which is served by NMGY (Numaligarh) Railway Station. The booking railway collected Siding Charges as well as 09 km Through Distance Charges i.e., two charges for one and the same Railway service. This fact was pointed out in a joint meeting with high Railway officials of N. F. Railway on 10.02.2001. From 2001 onwards, it submitted several reminders and even made personal representation to Headquarters and Divisional Office of N. F. Railway and the last reminder submitted was on 17.07.2008. After lapse of about 8 years, the office of CCM (Rates), N. F. Railway issued a letter bearing no.C/402/RD/276/Pt.I(Loose) dated 11.11.2008 clarifying "....... As per this office Goods Circular no.92/2001 dated 23.11.2001 Para-2, when the placement of the rake is made by reversing the engine and pushing the rake into the siding, the system of charging on through distance basis will not be applicable. In such case, shunting charges should be levied as per trip time basis....”. On the basis of N. F. Railway's letter dated 11.11.2008, it submitted their claims vide claim letters dated 01.12.2008, 23.12.2008 and 22.11.2