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2020 (3) TMI 765 - AT - CustomsRefund of SAD - N/N. 102/2007- Cus dt. 14.09.2007 - Time limitation - HELD THAT:- The date of communication of the finalization of the assessment of bills of entry are not in dispute and refund claims filed by the appellants are within time from the date of communication of final assessment of bills of entry. Hon’ble High Court in the case of PIONEER INDIA ELECTRONICS (P) LTD. VERSUS UNION OF INDIA & ANOTHER [2013 (9) TMI 705 - DELHI HIGH COURT] has held that the refund claim can be filed within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the Act or within the enlarged period of one year from the date provisional release as stipulated by Notification No. 93/2008-Cus dt. 01.08.2008, which means the appellants were at the liberty to file the refund claim within one year from the date of communication of the order of the finalization of the assessment bills of entry. Admittedly, the refund claims have been filed by the appellants within one year from the date of communication of the order of the finalization of the assessment bills of entry. Therefore, the refund claims filed by the appellants are within time. The matter remanded back to the adjudicating authority to decide the issue on merits within one month of receipt of this order - appeal allowed by way of remand.
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