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2016 (9) TMI 773 - AT - CustomsRejection of refund claim - SAD - ground of limitation - notification number 102/2007-CUS date 14.09.2007. The notification provides a period of one year for claiming the refund by treating the relevant date as date of payment of duty - provisional assessment - refund claim filed rejected on the ground that they should be filed after finalization of assessment - Held that: - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to reject the same, when filed after finalization on the ground of limitation. In respect of earlier bill of entries refund claim filed by appellant was rejected by the Revenue on the ground that it is to be filed after finalization of assessment. It is not clear as to whether any refund claim in respect of the present disputed bill of entries were also filed by the assessee during the provisional assessment or not - matter remanded to original authority for factual verification - appeal disposed off.
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