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2013 (12) TMI 523 - CESTAT, NEW DELHIDenial of refund claim - Bar of limitation - Higher amount of Customs duty paid - Refund claim filed after reassessment - Held that:- The duty was admittedly paid on 6-1-2010, on the basis of assessed Bill of Entry. The letter for reassessment was filed on 15-6-2010, that is within period of six months from the date of deposit of duty. If the Assistant Commissioner would have reassessed the Bill of Entry within a short period i.e. before 6-7-2010, when the limitation of 6 months expired, the appellant would have filed the refund claim accordingly. It is a fact that without reassessment order, refund could not have been filed by the appellant. As soon as the reassessment order was passed on 13-7-2010, the appellant filed the refund claim on 30-7-2010, i.e. within a period of six months from the date of reassessment order. Period of six months shall start running from the date of order of reassessment. Revenue cannot take the benefit of its own action, in late passing of reassessment order and then rejecting the refund claim on limitation. Admittedly, the appellant could not have filed a refund claim before passing of assessment order so as to escape period of limitation - Decided in favour of assessee.
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