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2016 (11) TMI 677 - AT - CustomsRefund claim u/s 3 (5) of Customs Tariff Act, 1975 - N/N. 102/2007-CUS dated 14/09/2007 - time bar - The Original Authority held that in respect of claim for ₹ 32,32,875/- duty was paid between 04/4/2008 to 17/05/08 and the claim was filed on 23/09/2009; it is after expiry of one year. Similarly, a refund of ₹ 5,75,336/- covered duty paid in July, 2008 is hit by time bar. As such, a total refund of ₹ 38,08,211/- was rejected on the ground of time bar. - Held that: - Reliance placed on the decision of the case Pioneer India Electronics (P) Ltd. Versus Union of India & Another [2013 (9) TMI 705 - DELHI HIGH COURT] where it was held that the right of claim refund only accrues to the importer once sale is complete. To uphold a limitation period starting from the date of payment of duty as prescribed in the amending notification would amount to allowing commencing of limitation period for refund claim before the right of refund even accrued. The Hon’ble High Court held that imposition of a period of limitation for the first time without statutory amendment, through a notification, therefore, could not prevail. Accordingly, the Hon’ble High Court read down the amending notification to the extent that it imposed limitation period. Considering the above legal position settled by the Hon’ble Delhi High Court, the refund claims of the appellant are to be allowed.
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