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2014 (2) TMI 105 - HC - CustomsDenial of refund claim - Release the bank guarantee - Provisional release of the goods - Jurisdiction to raise demand - Application made u/s 27 - Held that:- petitioner has concededly deposited ₹ 47,14,188/- at various point of time as against the duty demanded of ₹ 73,92,399/-. Eventually, the entire confirmed duty was held to be illegal and set aside. The order of the CESTAT dated 6.7.2011 has become final. The provision relied upon by the Deputy Commissioner, i.e., Section 27 indicates that refund applications are to be made before the expiry of one year. In the present case, the department’s responsibility of ensuring refund in accordance with the Circular of 8.12.2004 existed and the said refund had to be made within three months of the date of the order, i.e., 6th July, 2011. The department did not do so, compelling the petitioner to approach it for refund on 11.8.2012. Even if the arguments of limitation were to be accepted, the department could not have summarily rejected the application having regard to the duty cast upon it to ensure refund within three months. Claim of an individual whose amounts are retained without authority of law to seek refund or restitution cannot be rejected merely on the application of Section 27 - Decided in favour of assessee.
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