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2022 (9) TMI 25 - AT - CustomsRefund of Customs Duty - refund claim filed after threshold of limitation prescribed in section 27 of Customs Act, 1962 or not - Central Board of Excise & Customs (CBEC) in circular no. 45/2016-Cus dated 23rd September 2016 - HELD THAT:- There is no doubt that public notice no. 30/2015-20 dated 8th September 2016 did prescribe mode of surrender of one or the other to be exercised within nine months thereof with the observation that penal consequences and detriment would not follow. The disinclination of the lower authorities to adhere to this commitment in the public notice, adopted in its entirety by Central Board of Excise & Customs (CBEC) in circular no. 45/2016-Cus dated 23rd September 2016, was the direction in the latter that ‘pending cases’ be disposed off accordingly. The duty and interest liability were made good before issue of show cause notice despite which proceedings under section 28 of Customs Act, 1962 were initiated and, it would appear, as mandatory penalty under section 114A of Customs Act. 1962 was invokable. The recovery was required to be completed by issue of adjudication order; however, under the new incorporation in section 28 of Customs Act, 1962, facility of reduced penalty was made available and the appellant opted for the benefit bringing the proceedings to a conclusion on their own which, even without a speaking adjudication order, is closure and not dropping of proceedings - The existence of ‘protest’ is not germane to consequential relief with its own self-contained frame of limitation. The claim for refund is not maintainable; that would be tantamount to interference with concluded, and unchallenged, proceedings - Appeal dismissed.
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