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2019 (8) TMI 1044 - AT - CustomsRefund claim - requirement of re-assessment order of bill of entry - time limitation - condonable period of delay - section 27 of Customs Act - HELD THAT:- Admittedly, the lower authorities have not found that the appellant is not entitled for the refund on merits and I find that the communications issued by the Assistant Commissioner, requiring the obtaining of re-assessment order, are not as per the procedure prescribed under Chapter 14 of the Customs Manual which is relating to Customs refunds, especially when an application for refund is filed under Section 27 of the Customs Act. As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals with such refund of duty and interest and therefore, any application filed will have to be processed and disposed of in the manner laid down under Section 27 read with the procedure under the Customs Manual. There is no dispute that the application for refund filed vide acknowledgement dated 11.03.2013 was within the prescribed period of one year and as regards the other conditions under Section 27, the same are not disputed by the Revenue - the rejection by the Ld. First Appellate Authority of the appeal as time-barred cannot sustain and accordingly, the same is set aside. Refund claim - Section 11B of the Central Excise Act - HELD THAT:- The appellant is entitled to refund subject to the guidelines issued by the Hon’ble jurisdictional High Court in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] where it was held that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired. The matter is therefore remanded to the file of the Adjudicating Authority - appeal allowed by way of remand.
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