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2014 (11) TMI 737 - AT - CustomsDenial of refund claim - finalization of provisional assessment - The adjudicating authority rejected the refund claim on the ground that the finalization of amount was done on 5.1.2007 and the appellant filed refund claim on 10.9.2007. - period of limitation - Commissioner (Appeals) mainly following the Public Notice No.45/2004 dt. 10.3.2004 observed that the Bills of Entry were audited on 5.4.2007 and the importer had time upto 4.10.2007 for filing the refund claim and allowed the refund claim - Held that:- In the case of Indian Oil Corporation Ltd. (2012 (1) TMI 31 - DELHI HIGH COURT), the Hon'ble Delhi High Court observed that "Explanation-II" of Section 27 of the Act deals with the 3rd category of situations. Such situation may occur after the passing of the final assessment, on account of rectification under Section 154 of the Act or because of any other reasons, as a result of which the final order suffers an amendment or a change and some amount becomes refundable. It is seen from the file note as reproduced in the impugned order that after passing of final assessment, the Bill of Entries were audited on 5.4.2007 and it was forwarded to refund section. Then, it is apparent after final assessment and group audit that the Respondent is eligible for refund of excess amount paid by them. In this context, it is noted that by Public Notice No.45/2004, the procedure was laid down for filing refund claim arising out of finalization of provisional assessment - After going through Section 27 of the Customs Act, 1962 and on perusal of File Note and Public Notice No.45/2004, it is clear that after finalisation of assessment, same will be audited and thereafter, the assessing group will issue relevant orders of excess duty refundable, if any. - Decided against Revenue.
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