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2011 (3) TMI 661 - AT - CustomsRefund - Limitation - Provisional assessment - Since, the goods imported vide bills of entry dated 24-8-1998 and 2-2-1999 were cleared provisionally and provisional assessments were subsequently finalized on 216.99 and 15-6-1999 respectively - They filed the refund claim on 14-1-2004 - As per the decision of the Hon’ble High Court of Gujarat in the case of CC v. Hindalco Industries Ltd. [2008 -TMI - 48275 - HIGH COURT OF GUJARAT AT AHMEDABAD]wherein it has been categorically held that prior to 13-7-2006, the Revenue was bound in law to make the refund without any claim being required to be made by an assessee for refund of excess duty paid due to finalization of assessment - There is no justification for reading the provision of Section 27 into Section 18 of Customs Act, 1962 - Hence, the time limit prescribed u/s 27 in respect of refund claim arising out of provisional assessment may not alter the specific provisions of Section 18 - Decided in favour of assessee.
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