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2016 (4) TMI 1222 - AT - CustomsTime limitation - refund claim - duty paid under protest - duty against the finally assessed Bill of Entry was paid during the period from 31.8.04 to 31.7.08 and the refund claim of the said payments stand made by the appellant on 12.4.10 - Held that: - As per the provisions of section 27 of Customs Act, 1962, refund claim is required to be filed before the expiry of six months from the date of payment made by the assessee. However, as per 2nd proviso to section 27(1)(b), such limitation of one year/six months as the case may be, shall not apply when any duty and interest has been paid under protest - The second proviso nowhere restricts the limitation to passing of any order by the original adjudicating authority nor refers to any alternative date. It simplicitor is to the effect that limitation will not apply when the duty has been paid under protest. However, the fact as to whether the duty was paid under protest or not does not stand substantiated before us by production of sufficient documentary evidence - inasmuch as neither of the authorities below have given categorical finding that duty was actually paid under protest, the matter needs to be remanded to the original adjudicating authority - appeal allowed by way of remand.
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