Home Case Index All Cases Customs Customs + AT Customs - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 408 - AT - CustomsRefund of SAD paid at the time of import of goods – Rejection of the on the ground of limitation – As Notification No. 93/2008 prescribes the limitation of one year for filing of the SAD refund claim. - appellant’s contention is that their assessment was provisional and the date of finalization of assessment was taken as the relevant date for computing the period of limitation of one year. Held that - Revenue itself was taking a view that wherever the assessments are provisional, refund claims have to be filed within a period of one year of the finalization of the same. It is only with the Board’s Circular that the issue was settled by observing that inasmuch as the refund is not under Section 27 of the Customs Act, 1962, the fact of finalization of bill of entry assessment cannot be taken as the relevant date. As such without going into the validity and correctness of the Circular issued, without deciding the legal issue as to whether it is provision of Section 27 which will apply or not, I hold that in the peculiar facts and circumstances of the present case, refund claim cannot be rejected on the point of time bar. Accordingly, I set aside the impugned order remand the matter to the adjudicating authority for processing the refund claim after verification of the documents etc. Appeal is allowed in above terms.
|