Home Case Index All Cases Customs Customs + AT Customs - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 251 - AT - CustomsRejection of SAD refund claim - finalization of provisional assessment not done - time-limit prescribed in the N/N. 102/2007 dated 14th September 2007 - HELD THAT:- As per the Hon’ble High Court of Delhi in PIONEER INDIA ELECTRONICS (P) LTD. VERSUS UNION OF INDIA & ANOTHER [2013 (9) TMI 705 - DELHI HIGH COURT] has held that the question of payment of duty arises only after finalization of assessment of bill of entry. Admittedly, the refund claim has been filed by the appellant on 4th April 2012 which is well within one year from the date of 27th February 2012 when the bill of entry was still pending for final assessment. Therefore, the refund claim cannot be rejected on the ground of limitation. Appeal allowed - decided in favor of appellant.
|