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2022 (9) TMI 754 - AT - CustomsRefund of Customs Duty - denial on the ground of refund claim filed after one year from the date of payment of duty - time limitation - Section 27 of the Customs Act, 1962 - HELD THAT:- There is no dispute on the fact that the appellant have paid the excess duty on the excess quantity of goods not lifted from SEZ and subsequently, the department has amended the bills of entry in respect of actual quantities lifted by the appellant. The amendment was made under Section 149 of the Customs Act. It is the undisputed fact that the refund arises only after the amendment of bills of entry therefore, the relevant period of one year should be reckoned from the date of amendment and not from the date of actual payment of duty. The similar issue has been considered by this tribunal in the case of KESHARI STEELS VERSUS COLLECTOR OF CUSTOMS, BOMBAY [1996 (9) TMI 154 - HIGH COURT OF JUDICATURE AT BOMBAY] wherein, it was held that if the refund is arising out of correction of clerical or arithmetical error under Section 154 of the Customs Act, the period of one year provided under Section 27 is not applicable to such case. The period of limitation in the facts of the present case should be reckoned from the date of amendment in the bills of entry. Since the appellant have filed the refund claim within one year from the date of amendment which is well within time accordingly, the refund cannot be rejected on the ground of limitation - Appeal allowed.
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