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2017 (1) TMI 526 - AT - CustomsRefund of SAD - time limitation - the assessment of Bills of Entry was provisional and the same were finalized on 15.09.2010. Thus, there was no scope or occasion for the appellant to file the refund application before the date of such finalization - Held that: - The issue is no more res integra in view of the judgment of Hon’ble Delhi High Court in the case of Pioneer India Electronics Pvt. Ltd. [2013 (9) TMI 705 - DELHI HIGH COURT], wherein it has been held that limitation period in case of provisional assessment must be computed from the date after the finalization of refund claim and longer of two periods i.e. the period specified under section 27 or the Notification dated 01.08.2008 read with Circular No. 23/2010-Cus. dated 29.07.2010 would be applicable for the purpose of computing the limitation period - appeal allowed - decided in favor of appellant.
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