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2014 (7) TMI 918 - AT - CustomsRefund of excess duty - duty paid on original value - later on survey goods were found as damaged and assessed as scrap - period of limitation - appellant filed the refund post survey report - Held that:- Appellants should have filed the refund claim before the expiry of six months from the date of payment of [duty and interest, if any, paid on such duty]. Nothing prevented the Appellants to file the refund claim within the prescribed limit of six months when the fact of the goods being damaged had already come on record vide de-stuffing report date 7.4.2008. There was no need for them to have waited for the survey report before filing the refund claim under Section 27 of the Customs Act, 1962. Therefore, the contention of the Appellant that the limitation should be computed from the date of acceptance of the second joint survey is incorrect. - Decided against the assessee.
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