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2016 (6) TMI 952 - AT - CustomsClaim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was received on 09.12.2011, but since they were not able to get any buyer, the shipment was delayed and they requested for cancellation of the shipping bill and for permission to file fresh shipping bill to export their goods. It is his contention that the shipping bill was allowed to be cancelled only on 23.01.2013 and they had filed the refund claim on 10.05.2013. Held that:- A plain reading of the aforesaid provision reveals that the period of limitation starts from the date of payment of duty. Exceptions are mentioned in the said provision viz. duty paid under protest, duty paid during provisional assessment, etc. In the present case, the duty has been finally assessed and paid by the Appellant following self assessment procedure on 05.12.2011 and Let Export Order was issued thereafter. Therefore, in view of the principle laid down by the Hon'ble Calcutta High Court in the case of Vedanta Ltd (2016 (5) TMI 437 - CALCUTTA HIGH COURT), the period of limitation would start from the date of payment of duty i.e. 05.12.2011. Consequently, in our view, the refund claim filed by the Appellant on 10.05.2013 is beyond the time limit prescribed under Section 27 of the Customs Act, 1962 hence barred by limitation. - Decided against the assessee.
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