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2023 (3) TMI 303 - AT - CustomsRefund of customs duty - time limitation - Detention of imported goods declared as Calcium Grease - Section 27 of the Customs Act, 1962 - HELD THAT:- In the present case, admittedly, the duty was paid at the time of filing the Bill of Entry. However, the appellant became entitled to claim the refund of said customs duty by virtue of the Order-in-Original dated 18.03.2016, vide which imported goods of the appellant were ordered to be absolutely confiscated - In view of the discussion about Section 27 and the admission about the order dated 18.03.2016, it becomes apparently clear that the relevant date for the statutory period of one year to reckon, in the present case, is 18.03.2016. The refund claim of 14.11.2017 is therefore is the one as was filed after one year and nine months of the said relevant date. Hence, it is clear that the refund claim is not filed within the time prescribed for the same. Commissioner (Appeals) is therefore held to have rightly upheld the claim as being barred by time. As per the appellant himself till date there is no final assessment in the present case. Consequent to entire discussion, there are no reason to differ from the findings arrived at by the adjudicating authority below. Appeal dismissed.
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