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2021 (4) TMI 765 - CESTAT AHMEDABADRefund of SAD - relevant Time period - time period of one year as provided under Section 27 shall be reckoned from the date of actual payment of SAD or from the finalization of the assessment? - N/N. 102/2007-Cus dated 14.09.2007 - HELD THAT:- In the present case the facts is not under dispute that the assessee though paid SAD on 18.1.17 but this payment is under the provisional assessment of “Bill of Entry”. Admittedly the same bill of entry have been finalized on 07.01.17 when the appellant has paid the differential amount of SAD therefore, even though the payment was made on 29.8.13 even the said payment has been finalized with the final assessment of Bill of Entry. Therefore, the date of finalisation of payment should be from the date of finalisation of Bill of Entry i.e. 07.1.17. If this is so, then one year period will start from date of finalization of Bill of Entry which in the present case is 07.1.17. The refund claim was filed on 18.1.17 which is within one year from the date of finalization of Bill of Entry. The Hon’ble Delhi High Court in the case of PIONEER INDIA ELECTRONICS (P) LTD. VERSUS UNION OF INDIA & ANOTHER [2013 (9) TMI 705 - DELHI HIGH COURT] considering the same issue held that one year period should be calculated from the date of finalization of the assessment in a case were earlier the bill of entry has been provisionally assessed. On this interpretation the board also issued a circular no. 23/2010-Cus wherein, it was clarified that one year should be taken from the date of actual payment irrespective whether it is provisional assessment or final assessment. However, the Hon’ble High Court dealing with the very same circular since concluded that one year should be counted from the date of the final assessment, the said circular was held ultravires and quashed. The limitation of one year has to be reckoned from the date of finalization of Bill of entry. In the present case, the refund claim was filed within one year from the date of finalization therefore, it is not time barred - Appeal allowed - decided in favor of appellant.
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