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2014 (7) TMI 1069 - CESTAT AHMEDABADDenial of refund claim - Bar of limitation - Application u/s 27 - Whether appellant was required to file any refund claim application under Section 27(1) of the Customs Act, 1962 when on finalization of provisional assessment under Section 18 it was found that appellant has paid excess Customs duty at the time of provisional assessment as compared to duty which was finally assessed - Held that:- During the relevant period when an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and appellant was not required to file any refund claim under Section 27 of the Customs Act, 1962. Accordingly, refund claim cannot be held to be time barred as the same pertained to provisional assessments before 12.07.2006 - Following decision of Commissioner of Customs Vs Indian Oil Corporation [2012 (1) TMI 31 - DELHI HIGH COURT] - Decided in favour of assessee.
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