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2019 (12) TMI 654 - AT - CustomsRefund of SAD - N/N. 102/2007 - time limitation/relevant date for filing of refund claim - in view of Section 27 of the Customs Act, appellant was entitled for refund within one year of the date of final assessment - in this case provisional assessment was finalised on 27-12-2017 - HELD THAT:- Perused the copy of the confirmation of assessment vide letter of the Asst. Commissioner of Customs in Annexure (6) of the additional submissions. Further going by the OIO and OIA, it can be said that there is nothing available in these two orders or in the case records to substantiate that such ground was taken before the authorities below while claiming refund to bring the claim into the purview of Section 27 of the Customs Act. The issue has been dealt in the case of M/S BITUMEN CORPORATION I LTD. VERSUS COMMISSIONER OF CUSTOMS, NHAVASHEVA-II [2019 (3) TMI 125 - CESTAT MUMBAI] where it was held that The appellant refund claim is to be reassessed on the basis of date of payment of CST/VAT etc. that was earlier deposited by way of SAD that has been exempted vide Notification No. 102/2007-Cus. and 93/2008-Cus. and allowed if claim is made within one year of payment of CST/VAT. The appellants are entitled to refund of SAD on production of proof of VAT/CST payment within a year of their filing application before refund sanctioning authority who is directed to complete the refund process within a period of two months from the date of receipt of this order with due regard to Section 11/BB of the Central Excise Act dealing with interest on delayed refunds - appeal allowed.
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